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V1340-16 ·31 March 2016 ·consulta-vinculante Medium impact
Tax

The recipient of vehicle repairs for VAT deductibility depends on the agreed compensation system

A taxi driver asks who is considered the recipient of vehicle repairs for VAT deductibility purposes when an insurance company is involved. The DGT rules that it depends on whether the compensation system is based on indemnity payments or direct repair by the insurer.

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2016-03-31PublishedPublished 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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