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V3032-20 ·8 October 2020 ·consulta-vinculante Medium impact
Tax

VAT exemption for financial mediation requires information analysis or filtering

A credit institution has enquired whether the activities of an agent who solely recruits clients for personal loans are exempt from VAT. The DGT has ruled that the mere collection of data is insufficient, requiring added value such as the evaluation or filtering of information.

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2020-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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