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A lending entity has queried whether its role in facilitating guarantees from a group company to its clients constitutes VAT-exempt mediation. The DGT ruled that the exemption depends on the activity being genuine mediation rather than a mere supply of information, and that corporate links do not prevent the exemption provided there is operational independence.
Cuestión planteada 1. Si la actividad desarrollada por el consultante puede considerarse una operación de mediación en la concesión de un aval y queda sujeta y exenta del Impuesto sobre el Valor Añadido.
Para que la mediación en la concesión de avales esté exenta, el prestador debe ser un tercero que realice funciones que vayan más allá del suministro de información, realizando una labor activa de aproximación de las partes. Se considera mediación si el sujeto concluye contratos como agente, asesora y negocia términos, o pone en contacto al cliente con la entidad mediante un análisis o filtrado con valor añadido. La existencia de vinculación societaria entre el mediador y las partes no impide la exención, siempre que el mediador sea una entidad con personalidad jurídica y organización propia que actúe de forma independiente.
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