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V2581-25 19 December 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Mortgage search service for builders subject to 21% VAT

A company asks whether providing mortgage recommendations for builder clients is VAT taxable and whether a invoice must be issued. The DGT confirms that the activity constitutes a general services supply and that an invoice is required.

The question raised

Subjectivity of the operations carried out by the applicant to Value Added Tax and the obligation to issue invoices for the operations.

The DGT's ruling

The provision of self-promotion mortgage search services, whose commission includes the amount of the loan installments that the applicant pays on behalf of the clients, constitutes an operation subject to VAT at the general rate of 21 percent. The payments made by the applicant to the banking entity on behalf of the clients are considered payments on behalf of a third party, and therefore do not derive an operation subject to VAT between the bank and the applicant. The entity is obliged to issue an invoice for the services rendered in favor of the builder.

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