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A consulting entity asks whether an online platform provided by its holding for loan issuance constitutes an exempt financial mediation service. The DGT examines whether the automated platform's activity goes beyond mere information supply or advertising to qualify as mediation.
Cuestión planteada Si la puesta a disposición de la plataforma por la entidad holding a la consultante constituye un servicio de intermediación financiero sujeto y exento del Impuesto sobre el Valor Añadido.
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