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V0335-20 ·12 February 2020 ·consulta-vinculante Medium impact
Tax

The recipient of vehicle repair services shall be the insurer or the insured, depending on the agreed compensation system

A carrier inquires as to who should be the recipient of the repair invoice for a damaged vehicle for VAT purposes. The DGT rules that this depends on whether the insurance operates through cash indemnity or through the direct repair of the object.

In 6 key points

Lifecycle

2020-02-12PublishedPublished 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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