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A query was raised regarding whether the financial intermediation activity of a manufacturer and its dealerships is exempt from VAT and how discounts affect the taxable base. The DGT determines that the activity is exempt if it qualifies as mediation and analyses the treatment of discounts depending on which party grants them.
Cuestión planteada 1. Si es aplicable a la actividad de intermediación financiera realizada por la consultante y los concesionarios la exención prevista en el artículo 20.Uno apartados 18º.m) de la Ley 37/1992.
La actividad de intermediación es exenta si el prestador es un tercero independiente que aproxima a las partes y sus funciones van más allá del mero suministro de información. En una mediación en cadena, cada eslabón debe realizar servicios propios de mediación para mantener la exención. Los descuentos del fabricante al cliente final permiten minorar la base imponible de las entregas del fabricante, pero no la del concesionario. Si el descuento lo concede el concesionario por la financiación, este reduce su base imponible de la venta del vehículo.
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