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V1554-22 ·28 June 2022 ·consulta-vinculante Medium impact
Tax

Transfer of an insurance portfolio is subject to VAT and does not benefit from the insurance operations exemption

An insurance agent has enquired whether the transfer of their insurance portfolio due to retirement is subject to or exempt from VAT. The DGT has determined that the sale of the portfolio is a taxable transaction and is not considered an exempt insurance operation.

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2022-06-28PublishedPublished 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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