Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/320130 
Year of Publication: 
2025
Series/Report no.: 
CESifo Working Paper No. 11909
Publisher: 
CESifo GmbH, Munich
Abstract: 
Purpose: The present paper analyzes the current situation of taxation of financial services, pointing out the main alternative taxation methods. Design/methodology/approach: It is carried out an analysis of them, through the application of all of them to the same numerical example. Originality: Subsequently, a comparison of several methods is carried out based on the results of the numerical example and its essential characteristics. Findings: As a result, a method is found that is both approximately correct and feasible for taxing financial services in VAT, for example, by applying the recently proposed mobile-ratio method.
Subjects: 
financial VAT
taxation methods
VAT
financial services
exemption
JEL: 
H21
H25
Document Type: 
Working Paper
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