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V2663-22 ·29 December 2022 ·consulta-vinculante Medium impact
Tax

Insurance recharged to tenants subject to the same tax treatment as the lease

A residential property rental company has requested clarification on whether invoicing home and rent default insurance to tenants constitutes a disbursement or a recharge. The Directorate General for Taxes (DGT) has determined that, as part of a global service provision, these expenses are ancillary and follow the tax treatment applicable to the lease.

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2022-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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