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A company sought clarification on whether outsourced customer acquisition services for an insurer were exempt from VAT. The DGT ruled that, as these services involve activities related to the conclusion of contracts, they are considered services relating to insurance operations carried out by agents or brokers.
This ruling clarifies the VAT status for outsourced sales and acquisition activities in the insurance sector, potentially reducing tax burdens for companies providing these services to insurers.
The tax team reviews your specific situation.
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