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V3349-19 ·10 December 2019 ·consulta-vinculante Medium impact
Tax

Client acquisition services provided by a partner and director are subject to VAT

A partner and director of a securities firm has enquired whether their commission for acquiring clients is exempt from VAT. The DGT has ruled that, as they are part of the company itself, they do not act as an independent third party and must therefore pay the tax.

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2019-12-10PublishedPublished 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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