Skip to content
V0651-20 ·2 April 2020 ·consulta-vinculante Medium impact
Tax

VAT exemption may apply to the leasing of distribution networks if the contract is deemed insurance mediation

A consulting entity asks whether leasing its network of agents to market third-party insurance is exempt from VAT. The DGT rules that the exemption applies if the activity is not merely the provision of staff or support services, but rather mediation involving active client acquisition and participation in the conclusion of the contract.

In 6 key points

Lifecycle

2020-04-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact