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V2451-21 ·24 September 2021 ·consulta-vinculante Medium impact
Tax

Insurance brokerage commissions may be exempt from VAT depending on the nature of the service provided

A taxpayer inquired whether commissions for mediation services provided to insurers are exempt from VAT. The DGT ruled that exemption depends on the specific nature of the service rather than the status of the service provider.

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2021-09-24PublishedPublished 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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