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A query was raised regarding whether an insurer can deduct VAT from funeral services when calculating compensation and whether they are entitled to such a deduction. The DGT ruled that the payment of compensation is not a transaction subject to VAT and that deductibility depends on whether the insurer is the actual recipient of the contracted services.
Cuestión planteada Si la compañía aseguradora puede descontar, para el cálculo de la indemnización a satisfacer, el importe correspondiente al Impuesto sobre el Valor Añadido por ella satisfecho correspondiente a los servicios por ella contratados, así como si la compañía aseguradora puede deducir el Impuesto sobre el Valor Añadido soportado por los servicios por ella contratados.
El importe abonado por la aseguradora como indemnización por seguro de decesos no constituye contraprestación de una operación sujeta a IVA, sino una indemnización que no forma parte de la base imponible. Respecto a la deducción del IVA soportado, esta dependerá de si la aseguradora es la destinataria de los servicios funerarios. Si la aseguradora presta directamente los servicios, es la destinataria y puede deducir el impuesto si cumple los requisitos legales. No obstante, las prestaciones de seguro están exentas de IVA, lo que limita el derecho a la deducción.
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