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V3650-15 23 November 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · gestión de cobro de créditos

Credit collection management services are subject to VAT, but may be out of scope due to location

An entity inquired whether the commission for managing consumer credit and card services for a Luxembourg-based fund was exempt from VAT. The DGT has determined that these services constitute administrative management and are subject to the tax, although the transaction is considered out of scope as it is carried out abroad.

The question raised

Cuestión planteada Exención de la comisión y derecho a la deducción.

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