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A contact centre company that acquires customers for an insurance broker has enquired whether its services are exempt from VAT. The DGT has ruled that the exemption depends on whether the activity constitutes mediation, i.e., whether it seeks customers or facilitates their connection with the insurer.
Cuestión planteada Se cuestiona los servicios prestados por la consultante están exentos del Impuesto sobre el Valor Añadido.
Los servicios de colaboradores externos están exentos si consisten en la captación de clientes, asesoramiento o trabajos previos a la celebración del contrato, incluso si este no se formaliza. No están exentos el mero suministro de datos de tomadores potenciales o información sobre productos sin acciones adicionales para ayudar a la contratación. Tampoco queda exenta la gestión de siniestros, el peritaje o la liquidación de los mismos.
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