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V0901-19 ·24 April 2019 ·consulta-vinculante Medium impact
Tax

Funeral insurance compensation is not subject to VAT; deductibility depends on whether the insurer is the recipient of the services

A query was raised regarding whether an insurer can deduct VAT from funeral services when calculating compensation and whether they are entitled to such a deduction. The DGT ruled that the payment of compensation is not a transaction subject to VAT and that deductibility depends on whether the insurer is the actual recipient of the contracted services.

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2019-04-24PublishedPublished 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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