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V3174-19 ·13 November 2019 ·consulta-vinculante Medium impact
Tax

Back-office services provided to an insurer are subject to VAT, but not if the client is a foreign company

A Spanish company provides administrative support (back-office) services to an insurer in Bulgaria. The DGT has ruled that these services do not constitute mediation or insurance services and are therefore not exempt; however, as the client is a Bulgarian company, the transaction is not subject to Spanish VAT.

In 6 key points

Lifecycle

2019-11-13PublishedPublished 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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