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V3487-16 ·22 July 2016 ·consulta-vinculante Medium impact
Tax

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

An entity queried whether its financial intermediation services, and those of its dealers, were exempt from VAT. The DGT ruled that mediation is exempt provided the mediator is an independent third party who brings the parties together, rather than merely providing information or receiving applications.

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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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