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V0482-24 ·2 April 2024 ·consulta-vinculante Medium impact
Tax

Tax exemption for insurance distribution may apply to non-profit entities

A non-profit entity asks whether refactoring group insurance to partners is exempt from VAT and how to correct premiums if such exemption applies. The DGT states that if the entity acts as an insurance distributor, its mediation activity may be exempt.

In 6 key points

How it affects those involved

Non-profit organisations distributing group insurance may benefit from VAT exemption under certain conditions.

Lifecycle

2024-04-02PublishedPublished 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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