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V1404-22 ·15 June 2022 ·consulta-vinculante Medium impact
Tax

Insurance mediation VAT-exempt for Spanish recipients, not for foreign ones

A company asks about VAT treatment in its insurance mediation and medical assistance organisation activities. The DGT states that insurance mediation is VAT-exempt when the customer is Spanish, but not exempt when the customer is foreign, while medical assistance organisation is not considered an exempt mediation activity.

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2022-06-15PublishedPublished 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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