Doctrine by topic · DGT Observatory

Mediation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 58 rulings · 2014–2026

Current position

The location of mediation services depends on whether they are provided on one's own account or on behalf of another, and on the location of the recipient. If the mediator acts on behalf of another for a business established in Spain, the service is subject to IVA (Value Added Tax). If the recipient is not established in Spain, the general rule of location outside the territory applies, unless the criterion of effective use and exploitation in Spain is met.

The DGT's position remains constant in the application of location rules according to the recipient and the nature of the mediation. Technical precision is observed in the application of Article 70.Two to determine effective use in Spain, regardless of whether the recipient carries out transactions subject to the tax. The doctrine confirms that mediation on behalf of another implies a provision of services subject to IVA when the client is a resident business.

Turning points

  1. V2039-22

    Establishes that the criterion of effective use and exploitation applies regardless of whether the recipient carries out transactions subject to the tax.

Analysis based on 51 of 58 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V0859-26 20 Apr 2026

Mediation fees for NPL investor searches may be VAT-exempt

SG de Impuestos sobre el Consumo
mediacióncesión de créditocesión de rematecréditos en moraexención LIVA — Ley 37/1992 del IVA art. 20.Uno.18º.eLIVA — Ley 37/1992 del IVA art. 20.Uno.18º.m
Affects CompanyExpat · Non-residentIndividual
V0753-26 6 Apr 2026

Microloan lead generation may be VAT-exempt if active mediation

SG de Impuestos sobre el Consumo
mediacióngeneración de leadsexenciónservicios de publicidadvalor añadido LIVA — Ley 37/1992 del IVA art. 20.Uno.18º.cLIVA — Ley 37/1992 del IVA art. 20.Uno.18º.m
Affects CompanyExpat · Non-residentIndividual
V0596-26 13 Mar 2026

Mortgage credit mediation service exempt from VAT

SG de Impuestos sobre el Consumo
mediaciónexenciónservicios financierostransmisión de créditosintermediación LIVA — Ley 37/1992 del IVA art. 20.Uno.18º.eLIVA — Ley 37/1992 del IVA art. 20.Uno.18º.m
Affects CompanyExpat · Non-residentIndividual
V0484-26 3 Mar 2026

Supply charges not considered invoices

SG de Tributos
suplidosbase imponiblenota de cargomediaciónfactura LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual

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