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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.
Cuestión planteada Se solicita aclaración de la contestación a consulta de 12 de febrero de 2025, V0142-25, en la medida que se pone de manifiesto que se trata de call-centers tanto internos de la propia aseguradora como externos. La actividad de los call-centers internos es desarrollada por empleados de la propia consultante, mientras que la de los externos se desarrolla por compañías distintas de la consultante que actúan como mediadores de seguros en su condición de agentes vinculados y exclusivos, de conformidad con la normativa de distribución de seguros y no tienen la consideración de colaboradores externos, conforme a dicha normativa. En particular, si es aplicable la exención contenida en el artículo 20.Uno.16º de la Ley 37/1992, del Impuesto sobre el Valor Añadido a la labor desarrollada por los call-centers externos.
La exención de mediación en seguros requiere que las prestaciones sean relativas a operaciones de seguro y efectuadas por corredores o agentes. Si los call-centers externos tienen la condición de agentes vinculados o exclusivos, cumplen el primer requisito al mantener una relación directa con la aseguradora. El segundo requisito se cumple si realizan actuaciones propias de su profesión, como la búsqueda de clientes para la celebración de contratos de seguro.
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