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V1044-22 ·10 May 2022 ·consulta-vinculante Medium impact
Tax

Exact recharging of insurance costs to members is subject to and exempt from VAT

An association takes out insurance for its members and subsequently passes the cost on to them. The DGT has determined that, as this does not constitute a disbursement, it is a recharging of costs which is exempt from VAT provided the exact amount of the insurance is passed on.

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2022-05-10PublishedPublished 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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