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V0402-18 15 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación de seguros

Customer acquisition services for insurance provided by external collaborators may be VAT exempt

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.

The question raised

Whether the services provided by the applicant are exempt from Value Added Tax.

The DGT's ruling

Services provided by external collaborators are exempt if they consist of customer acquisition, advisory services, or work prior to the conclusion of a contract, even if such contract is not formalized. The mere supply of data regarding potential policyholders or information about products without additional actions to assist in contracting is not exempt. Furthermore, claims management, loss adjustment, or settlement of claims are not exempt.

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