Skip to content
Back to index
V3189-14 27 November 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación de seguros

Administrative support and file management services for insurance brokerages are subject to VAT

An entity inquired whether information services for clients and file processing for an insurance brokerage were exempt from VAT. The DGT has determined that these administrative support tasks do not constitute insurance mediation and, therefore, must be taxed.

The question raised

Whether the provision of such services is subject to and exempt from Tax.

The DGT's ruling

The VAT exemption for mediation services requires the active search for clients to put them in contact with the insurer. Back office activities, such as information, opening and processing of files, are administrative support services that do not fulfill the essential mediation function. Therefore, these technical and administrative assistance services are subject to tax.

Book your free first meeting