Skip to content
Back to index
V0862-25 22 May 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Fees charged by third parties for loan management are subject to VAT

A platform managing student loans between students and educational institutions queries whether its fees are exempt from VAT. The DGT responds that, as the platform is not the creditor of the loans, its loan management services do not benefit from exemption.

The question raised

Whether the commissions charged by the applicant entity are subject to or exempt from Value Added Tax.

The DGT's ruling

The VAT exemption for credit management only applies when such management is carried out by the party that granted the loan. In this case, the applicant provides loan organization and administration services to educational centers acting as lenders. As these are management services performed by a third party other than the lender, the commissions are subject to and not exempt from VAT.

Book your free first meeting