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V2659-23 ·2 October 2023 ·consulta-vinculante Medium impact
Tax

Lead generation through the mere supply of potential customer data is subject to 21% VAT

A company inquired whether generating leads for insurers was exempt from VAT as a mediation activity. The DGT ruled that the mere supply of data, without additional actions to facilitate contracting, does not constitute mediation and must be taxed at the standard rate.

In 6 key points

How it affects those involved

Companies providing lead generation services without active mediation roles must apply the standard VAT rate of 21% rather than seeking exemptions.

Lifecycle

2023-10-02PublishedPublished 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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