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V3183-21 ·22 December 2021 ·consulta-vinculante Medium impact
Tax

Collection services for an insurance company are subject to VAT

A professional is inquiring whether their services for collecting premiums on behalf of an insurance brokerage are exempt from VAT. The DGT has ruled that these support services do not constitute insurance mediation and, therefore, must be taxed.

In 6 key points

Lifecycle

2021-12-22PublishedPublished 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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