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A company providing claims opening and management services to an insurance intermediary has enquired whether its services are exempt from VAT. The DGT has ruled that they are not, as these tasks are administrative in nature and do not constitute mediation or client acquisition services.
Cuestión planteada Si la prestación de tales servicios está sujeta y exenta del Impuesto.
Los servicios de apoyo o 'back office' que no implican la búsqueda de clientes o su puesta en relación con el asegurador no están exentos. La exención de mediación requiere que la actividad consista en la aproximación entre las partes para la suscripción de contratos. Al limitarse las funciones del consultante a la apertura y gestión de siniestros, estas tienen naturaleza administrativa y están sujetas al impuesto.
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