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V3296-20 ·6 November 2020 ·consulta-vinculante Medium impact
Tax

Mortgage loan mediation is VAT exempt if the agent performs active negotiation or advisory work

A consulting entity asks whether its support services in mortgage contracting and insurance sales are VAT exempt. The DGT determines that VAT exemption for loans depends on the agent performing active mediation rather than merely providing information, and that for insurance, the exemption requires the service to contribute to bringing the parties together.

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Lifecycle

2020-11-06PublishedPublished 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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