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V0561-25 ·31 March 2025 ·consulta-vinculante Low impact
Tax

Insurance mediator external staff may be VAT-exempt for mediation services

A credit institution asks whether its external agent services are VAT-exempt and whether this exemption extends to post-sale services. The DGT responds that exemption depends on whether the activity constitutes mediation (client acquisition or matching with insurers) rather than mere administrative or back-office support.

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2025-03-31PublishedPublished 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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