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V3183-21 22 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación de seguros

Collection services for an insurance company are subject to VAT

A professional is inquiring whether their services for collecting premiums on behalf of an insurance brokerage are exempt from VAT. The DGT has ruled that these support services do not constitute insurance mediation and, therefore, must be taxed.

The question raised

Whether the services consulted are subject to, and where applicable, exempt from, Value Added Tax.

The DGT's ruling

Debt collection management services do not qualify as insurance mediation because they do not consist of seeking clients or bringing them into contact with the insurer. As these are support or "back office" activities, the exemption under Article 20.One.16 of Law 37/1992 does not apply. Consequently, these services are subject to tax.

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