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A financial entity receives liquidity from a linked entity in another Member State for its activities. The DGT determines that the operation is not a financial mediation but a VAT-exempt loan.
Cuestión planteada Aplicación de la exención del Impuesto sobre el Valor Añadido contenida en el artículo 20.Uno.18º de la Ley 37/1992 a los servicios recibidos por la entidad consultante.
La operación se califica como un servicio de concesión de préstamo o crédito, no como una mediación financiera. Al ser el destinatario un empresario establecido en España, la operación está sujeta al impuesto pero se encuentra exenta según el artículo 20.Uno.18º letra c) de la Ley 37/1992. Al existir vinculación, la base imponible será el valor normal de mercado si se cumplen los requisitos del artículo 79.Cinco de la Ley.
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