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V0454-19 ·1 March 2019 ·consulta-vinculante Medium impact
Tax

Companies may be the recipients of repairs and deduct VAT if the insurance is of an indemnity type

A company with a fleet under a renting agreement asks whether, if it manages its own vehicle repairs and subsequently seeks reimbursement from the insurer, it can be listed as the recipient on workshop invoices and deduct VAT. The DGT responds that this will depend on the reimbursement system agreed upon with the insurer.

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Lifecycle

2019-03-01PublishedPublished 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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