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V3302-17 ·27 December 2017 ·consulta-vinculante Medium impact
Tax

Financial intermediation is taxable but exempt from VAT if the service exceeds the mere provision of information

The taxpayer asks whether their activity of intermediating loan procurement is exempt from VAT. The DGT rules that the activity will be exempt provided that the mediation work goes beyond the simple receipt of applications or the provision of information.

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Lifecycle

2017-12-27PublishedPublished 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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