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V3185-14 ·27 November 2014 ·consulta-vinculante Medium impact
Tax

Financial mediation is VAT exempt if the mediator is an independent third party bringing the parties together

A company sought clarification on whether services provided by a Polish entity related to loan granting were exempt from VAT. The DGT ruled that the exemption depends on whether the service constitutes genuine mediation or is merely the provision of information or administrative management.

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2014-11-27PublishedPublished 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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