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A company inquired whether generating leads for insurers was exempt from VAT as a mediation activity. The DGT ruled that the mere supply of data, without additional actions to facilitate contracting, does not constitute mediation and must be taxed at the standard rate.
Cuestión planteada Exención a efectos del Impuesto sobre el Valor Añadido en los servicios de generación de "leads" según lo previsto en el artículo 20.Uno.16º de la Ley 37/1992.
La exención por mediación de seguros requiere que el servicio contribuya a la aproximación entre asegurador y asegurado, como buscar clientes o ponerlos en relación con el asegurador. El mero suministro de datos e información sobre tomadores potenciales a intermediarios o aseguradoras, sin realizar ninguna acción adicional para ayudar a la celebración del contrato, no es actividad de mediación. Por tanto, la obtención de datos de clientes potenciales para su entrega a terceros es una actividad sujeta al IVA al tipo general del 21%.
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