Doctrine by topic · DGT Observatory

Negotiation: evolution of DGT doctrine

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 31 rulings · 2014–2026

Current position

Exempt mediation requires an independent third party to perform an active role in bringing the parties together for a future contract. The service must include functions such as advisory services, negotiation of terms, or establishing contact through an analysis that provides added value. The mere supply of information, advertising, administrative processing of applications, or the use of platforms to automate processes without intervention is not considered mediation.

The DGT's position has remained constant since 2014. The evolution is limited to the incorporation of nuances regarding the necessary activity, moving from requiring work that exceeds the supply of information to specifying that it must include advisory services, negotiation of terms, or filtering with added value. The most recent rulings extend this exclusion to process automation tools.

Turning points

  1. V0583-18

    Introduces the need for a specific active element, such as client acquisition, analysis of financial status, or advisory services.

  2. V2144-20

    Specifies that the work must allow for direct or indirect contracting through an analysis or filtering that provides added value.

Analysis based on 28 of 31 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V0762-26 6 Apr 2026

Financial mediation exemption requires active party approach

SG de Impuestos sobre el Consumo
mediación financieraexencióncambio de divisasoperación de coberturasuministro de información LIVA — Ley 37/1992 del IVA art. 20.Uno.18º-m)LIVA — Ley 37/1992 del IVA art. 20.Uno.18º-j)
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

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