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V0719-21 ·26 March 2021 ·consulta-vinculante Medium impact
Tax

Renting and insurance services constitute a single supply subject to VAT if the client cannot choose the insurer

A vehicle leasing company has requested clarification on whether invoicing insurance alongside vehicle rentals is an exempt operation or subject to VAT. The DGT has ruled that if the client is unable to negotiate coverage or select the insurance provider, it constitutes a single supply subject to VAT.

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2021-03-26PublishedPublished 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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