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A credit institution asks whether services provided by its external agent collaborators are VAT-exempt and whether this exemption covers post-sale services. The DGT responds that exemption depends on whether the activity constitutes mediation (client acquisition or matching with insurer), not on the mediator status of the service provider.
Businesses may now assess VAT exemption for external agent services based on whether they involve client acquisition or insurer matching, not on the mediator's status.
The tax team reviews your specific situation.
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