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V1705-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Transfer of an insurance economic unit may be outside the scope of VAT and certain agency services may be exempt

A branch of a Swiss entity has requested a ruling regarding the VAT treatment of the transfer of its digital insurance business line and the subsequent services provided by the acquiring entity. The DGT has determined that the transfer is not subject to VAT and that the exemption for subsequent services will depend on whether they constitute mediation.

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2023-06-14PublishedPublished 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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