Services of assistance and negotiation in the sale of shares or participations in companies, which include coordinating with clients to prepare the transaction, establishing contact with potential investors, as well as collaborating with company advisors for the successful completion of the operation. When the main service provided is the search for potential investors and bringing parties closer together, such service will qualify as mediation in a financial operation for the sale of participations and will be exempt from VAT.However, if the nature of the services does not correspond to financial mediation for the sale of shares, but rather involves advising in a share purchase or sale operation, such service will be subject to VAT and not exempt.
Source: audiconsultores-etlglobal.com
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