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An electricity and gas company has requested a ruling on whether marketing credit cards from a financial institution through its mobile application is exempt from VAT. The DGT has determined that, as it facilitates the indirect contracting of products, the activity is classified as mediation and is both subject to and exempt from VAT.
Cuestión planteada Si la actividad desarrollada por la consultante está sujeta y exenta del Impuesto sobre el Valor Añadido.
La mediación para la exención requiere que el prestador sea un tercero independiente y que sus funciones vayan más allá del mero suministro de información. Para que la actividad sea mediación, debe existir un elemento activo que facilite la contratación, como permitir que el cliente celebre el contrato de forma indirecta al ser redirigido a la entidad. En este caso, al permitir la preformalización y contratación indirecta de tarjetas de crédito mediante la aplicación, la labor se considera mediación sujeta y exenta.
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