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Online lending platform not exempt from VAT if limited to information supply
V0316-26
Inter-company loans require VAT-exempt invoicing and Corporate Tax withholding
V2086-21
No benefit-in-kind exists if the housing loan applies the legal interest rate
V1423-21
Fees for using an advance payment platform are VAT exempt as they are ancillary to the loan
V1076-20
Subordinated loan interest may be excluded from VAT pro rata if deemed ancillary transactions
V0850-20
The tax base for the gradual installment of AJD shall be the amount of the loan outstanding for amortization and its accessories
V3109-18
Taxable base for mortgage loan assignments: outstanding principal plus interest and similar charges
V1915-18
Income tax exemption for debt forgiveness in lieu of payment does not apply if the creditor is not a credit institution or lending professional
V4533-16
No declaration required for loan received to settle prior debt
V4126-15
Taxable base for the assignment of mortgage loans is the outstanding balance plus interest
V2384-15
Tax base for gradual instalments in mortgage loan assignments is the outstanding balance plus interest and other agreed amounts
V1263-15
Tax base for gradual instalments in mortgage loan assignments is the outstanding balance plus interest and similar concepts
V1262-15
Taxable base for the assignment of mortgage loans is the outstanding balance plus interest and other charges
V1079-15
V0966-15
Financial mediation is VAT exempt if the mediator is an independent third party bringing the parties together
V3185-14
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