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A banking entity inquires whether the marketing of pension plans carried out by delegation of the management company is exempt from VAT. The DGT determines that these services are subject to and exempt from VAT as they are specific and essential functions for management.
Question raised 1. Whether the pension plan marketing services provided by the inquiring entity to the pension plan management companies are subject to and exempt from Value Added Tax.
The marketing of pension plans carried out by a third party by delegation of the management company is subject to and exempt from VAT. This is because the activity constitutes a distinct set of specific and essential functions for the management of such institutions. The marketing task has an intrinsic link to the management of the fund and influences investment decisions.
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