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V3188-14 ·27 November 2014 ·consulta-vinculante Medium impact
Tax

Insurance mediation agencies must issue invoices for exempt services if the recipient is a business or professional

An insurance subscription agency has enquired whether it is required to issue invoices for its mediation services, which are exempt from VAT. The DGT has ruled that there is indeed an obligation to invoice when the recipient is a business or a professional.

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2014-11-27PublishedPublished 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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