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V0315-18 8 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación de seguros

Insurance mediation and client acquisition services exempt from VAT subject to certain requirements

A query was raised regarding whether the activities of an insurance sub-agent, who acquires clients for a mediator, are exempt from VAT. The DGT ruled that the exemption depends on the nature of the service rather than the status of the provider.

The question raised

Cuestión planteada Se cuestiona la exención en la prestación de tales servicios.

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