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An insurer asks whether its external call-centers, acting as linked or exclusive agents, are exempt from VAT. The DGT responds that exemption applies if the services are part of their mediation profession.
Question posed: Clarification is requested regarding the response to the consultation dated February 12, 2025, V0142-25, insofar as it is revealed that it concerns both internal call centers of the insurer itself and external ones. The activity of internal call centers is carried out by employees of the applicant, whereas that of external ones is carried out by companies other than the applicant acting as insurance mediators in their capacity as linked and exclusive agents, in accordance with insurance distribution regulations, and they are not considered external collaborators under said regulations. In particular, whether the exemption contained in Article 20.One.16 of Law 37/1992 on Value Added Tax is applicable to the work carried out by external call centers.
The exemption for insurance mediation requires that the services be related to insurance operations and performed by brokers or agents. If external call centers have the status of linked or exclusive agents, they fulfill the first requirement by maintaining a direct relationship with the insurer. The second requirement is fulfilled if they perform activities characteristic of their profession, such as seeking clients for the conclusion of insurance contracts.
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