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V3486-16 ·22 July 2016 ·consulta-vinculante Medium impact
Tax

Financial mediation service fees may be VAT exempt if intermediation requirements are met

An entity inquired whether its financial intermediation activities, conducted alongside its dealers, were exempt from VAT. The DGT ruled that these services are exempt provided they act as an independent third party bringing the parties together for a future contract.

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2016-07-22PublishedPublished 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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