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A company inquired whether its mediation services in the sale of shares to a Luxembourg holding company were subject to VAT and whether they qualified for an exemption. The DGT explains that taxability depends on whether the holding company is an entity with economic activity or a mere holding company, and the exemption depends on whether the work constitutes actual mediation or advisory services.
Question raised 1. Place of supply of said services for Value Added Tax purposes.
Liability for VAT depends on whether the holding entity is 'mixed' (intervenes in management and is a business owner) or 'pure' (mere holder and not a business owner). If the holding company is pure, the service is performed in Spain. For mediation to be exempt according to art. 20.One.18)m), the provider must be an independent third party who brings the parties together and actively participates in the negotiation, rather than being limited to providing information or performing advisory, analytical, or marketing tasks.
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