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V0142-25 ·12 February 2025 ·consulta-vinculante Low impact
Tax

VAT exemption on call center services for insurance companies depends on whether they perform mediation or customer acquisition functions

The DGT confirms that call-centres engaged in customer negotiation and acquisition are exempt from VAT if they provide mediation services that connect insurers and policyholders, excluding back-office support tasks.

In 6 key points

How it affects those involved

Insurers may benefit from VAT exemption for call-centre activities focused on mediation rather than back-office functions.

Lifecycle

2025-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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