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V1137-19 24 May 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación

Online customer acquisition may be VAT-exempt if direct or indirect contract conclusion is possible

A lending entity inquires whether online customer acquisition and associated technical support services are VAT-exempt. The DGT responds that online customer acquisition will be exempt mediation only if it enables direct or indirect contract conclusion.

The question raised

Whether said customer solicitation activity is exempt from Value Added Tax and whether the provision of ancillary services for technical support and platform maintenance are ancillary services to the principal service.

The DGT's ruling

The solicitation activity constitutes exempt mediation if it enables the direct or indirect contracting of the financial product by providing an additional element that assists in the conclusion of the contract. The mere provision of information, advertising, or simple redirection without added value does not constitute mediation. Technical support services, platform management, marketing, and complaint resolution are not ancillary to mediation, but are independent services subject to tax.

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