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V2926-18 14 November 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación de seguros

Customer acquisition for insurance may be VAT exempt if the assistant participates in mediation

An insurance brokerage has queried whether the customer acquisition activities performed by its external assistants are exempt from VAT. The DGT has ruled that the exemption depends on whether the mediation work genuinely contributes to bringing the insurer and the insured closer together.

The question raised

Cuestión planteada Si dicha actividad de captación de clientes queda exenta del Impuesto sobre el Valor Añadido.

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