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V3319-17 ·28 December 2017 ·consulta-vinculante Medium impact
Tax

Commissions for company sales in financial advisory contracts are subject to VAT

An entity sought clarification on whether commissions charged for executing a company sale constituted a separate transaction or an ancillary part of financial advisory services. The DGT has determined that, as it is a single, complex contract, it constitutes a single provision of financial advisory services subject to VAT.

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2017-12-28PublishedPublished 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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