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A consulting entity asks whether leasing its network of agents to market third-party insurance is exempt from VAT. The DGT rules that the exemption applies if the activity is not merely the provision of staff or support services, but rather mediation involving active client acquisition and participation in the conclusion of the contract.
Cuestión planteada Aclaración de algunas cuestiones resueltas en la contestación vinculante de 29 octubre de 2019, consulta V3050-19, relativas a la exención prevista en el artículo 20.Uno.16º de la Ley 37/1992.
La exención del artículo 20.Uno.16º de la Ley 37/1992 se aplica si el contrato de puesta a disposición de la red de agentes se considera de mediación. Para ello, debe existir una captación activa de clientes y participación en la fase de celebración del contrato, y no limitarse a servicios de apoyo (back office) o mera cesión de recursos humanos. La remuneración basada en un porcentaje variable por pólizas suscritas refuerza la naturaleza de mediación frente a la de mera cesión de personal.
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