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V0008-19 ·3 January 2019 ·consulta-vinculante Medium impact
Tax

Insurance in renting contracts may be VAT exempt if invoiced at exact cost and treated as an independent service

A renting company has queried whether the insurance included in its contracts constitutes a single service subject to VAT or if the insurance is an independent, exempt transaction. The DGT ruled that it depends on the client's autonomy to choose insurance and whether the invoiced amount matches the exact cost of the insurance.

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2019-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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