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V0192-26 30 January 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación

Property commissions subject to VAT; financial mediation exemption depends on activity type

A real estate agency asks whether its property brokerage and financing recommendation fees are VAT-exempt. The tax authority states that property sales are subject to standard VAT, while financial mediation exemption depends on whether the activity is active or merely information provision.

The question raised

Whether the commissions paid to the consulting entity are subject to and exempt from Value Added Tax.

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