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V3095-16 ·4 July 2016 ·consulta-vinculante Medium impact
Tax

Financial mediation services exempt from VAT if the mediator is an independent third party

A query was raised regarding whether chain financial intermediation for products such as loans or deposits is exempt from VAT. The DGT ruled that the exemption applies if the mediator is a third party who brings the parties together without a personal interest, distinguishing this from mere subcontracting or the provision of information.

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2016-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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