Doctrine by topic · DGT Observatory

Provision of Information: 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 38 rulings · 2014–2026

Current position

Exempt mediation requires the provider to be an independent third party performing an active task of bringing the parties together. This activity must go beyond the mere provision of information, advertising, or the receipt of requests. An added-value element is required, such as analysis, filtering, advice, or negotiation of terms to facilitate contracting.

The DGT's position has remained constant since 2018, focusing on distinguishing exempt mediation from the simple provision of data. Throughout the rulings, the need for an active task of bringing parties together has been reinforced to prevent advertising services or digital redirection from being considered exempt.

Turning points

  1. V0474-18

    Establishes the distinction between mediation and the provision of information, noting that the mere provision of data or advertising does not enjoy the exemption.

  2. V0646-21

    Specifies that simple redirection via a click on the internet does not constitute exempt mediation.

Analysis based on 37 of 38 rulings with a stated position. Updated 23 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
V0923-23 19 Apr 2023

Form 347: No requirement to include transactions already reported in Form 190

SG de Tributos
modelo 347modelo 190declaración informativasuministro de informaciónretenciones RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.2.a
Affects CompanyExpat · Non-residentIndividual
V0190-21 4 Feb 2021

Acquisitions of services with retention not to be included in annual declaration of third-party operations if already reported in retention and advance income declarations

SG de Tributos
declaración anual de operaciones con terceras personasactividad empresarial o profesionalsuministro de informaciónadquisiciones de bienes y serviciosobligación periódica RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 31.1RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 33.1
Affects CompanyExpat · Non-residentIndividual
V3234-20 29 Oct 2020

Electronic supply of databases subject to the standard 21% VAT rate

SG de Impuestos sobre el Consumo
servicios prestados por vía electrónicatipo reducidotipo generalbases de datossuministro de información LIVA — Ley 37/1992 del IVA art. 91.Dos.1.2ºLIVA — Ley 37/1992 del IVA art. 69.Tres.4º
Affects CompanyExpat · Non-residentIndividual

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