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V0079-25 3 February 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación

Requirements for VAT exemption on mediation services in financial transactions

The taxpayer asks whether her mediation services for obtaining mortgage loans are subject to or exempt from VAT. The DGT explains that for mediation to be exempt, there must be an independent third party performing negotiation and advisory functions that go beyond the mere provision of information or advertising.

The question raised

Question raised 1. Whether the mediation services provided by the taxpayer are subject to and exempt from Value Added Tax.

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