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The applicant asks whether their intermediation activities in the marketing of credit and debit cards are exempt from VAT. The DGT rules that the activity will be subject to and exempt from VAT provided that the mediation and negotiation requirements established in the regulations are met.
Cuestión planteada Si dicha actividad queda exenta del Impuesto sobre el Valor Añadido.
Para que la mediación esté exenta según el artículo 20.Uno.18º m) de la Ley 37/1992, debe existir un tercero que aproxime a las partes para un contrato futuro sin tener interés propio en su contenido. El mediador debe ser conocido por las partes y su labor debe ir más allá del mero suministro de información o la recepción de solicitudes. No se considera mediación si el tercero actúa como un subcontratista que ocupa el lugar de una de las partes del contrato.
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