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V1893-22 ·16 August 2022 ·consulta-vinculante Medium impact
Tax

VAT taxable base for vehicle renting includes insurance premiums, transport excise duties and excess mileage under certain conditions

A vehicle leasing customer has enquired whether insurance premiums, transport excise duties and excess mileage charges should be included in the VAT taxable base. The DGT has ruled that these amounts constitute part of the consideration and must be integrated into the taxable base.

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Lifecycle

2022-08-16PublishedPublished 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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