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V0460-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

Insurance acquisition and formalisation services may be VAT exempt if they include mediation activities

A requesting entity asks whether services provided by a contact centre to acquire and formalise insurance are exempt from VAT. The DGT rules that exemption depends on whether the activity goes beyond the mere supply of data to include advice, presentation, or the proposal of the contract.

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2022-03-10PublishedPublished 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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