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V3196-16 ·8 July 2016 ·consulta-vinculante Medium impact
Tax

State Management Agent activities are VAT exempt as insurance agent services

The applicant inquired whether their services as a State Management Agent regarding insurance coverage are exempt from VAT. The DGT determined that, although these are not insurance operations themselves, they do constitute exempt insurance agent services.

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2016-07-08PublishedPublished 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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