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A branch of an insurance group has requested a ruling on whether a grouping established to centralise administration and investment accounting costs can benefit from the VAT exemption under Article 20.One.6º. The DGT ruled that these general services are not considered directly necessary for the insurance activity.
Cuestión planteada Se plantea por la entidad consultante si los servicios que dicha unión, agrupación o entidad autónoma prestase a los miembros que la integran podrían beneficiarse de la exención regulada en el artículo 20.Uno.6º de la Ley del Impuesto sobre el Valor Añadido así como la posibilidad de su aplicación a pesar de que se presten servicios a entidades no establecidas en el territorio de aplicación del impuesto así como el régimen de deducción de dicha agrupación.
La exención del artículo 20.Uno.6º de la Ley del IVA no se aplica a servicios de naturaleza general, como los contables referentes a la gestión de inversiones y la elaboración de información contable y extracontable, prestados por una agrupación a sus miembros aseguradores. Estos servicios no se consideran directamente necesarios para la prestación de los servicios de seguros. La exención no pretende beneficiar la externalización de servicios o la reestructuración empresarial, sino garantizar la competencia equilibrada.
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