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V2532-19 ·18 September 2019 ·consulta-vinculante Medium impact
Tax

The reduced VAT rate of 10% may be applied to accident repairs if the recipient is the insured party

A repair company inquires whether it can invoice at the 10% VAT rate when the insurer pays the invoice by reimbursement. The DGT responds that this is possible if the actual recipient of the service is the insured party or the homeowners' association and the requirements of the Law are met.

In 6 key points

Lifecycle

2019-09-18PublishedPublished 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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