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A vehicle repair workshop has enquired whether it must issue an invoice to its insurer for repairing its own damaged vehicles and whether the transaction is subject to VAT. The DGT has determined that there is no taxable transaction and no obligation to issue an invoice.
Cuestión planteada Destinatario de la factura expedida por la consultante, si procede su expedición, y tratamiento fiscal de la operación a efectos del Impuesto sobre el Valor Añadido.
La reparación de un vehículo propio afecto a la actividad empresarial no constituye un autoconsumo de servicios al no realizarse para fines ajenos a la actividad. Al no existir una operación que determine el nacimiento del hecho imponible, la prestación no está sujeta al IVA. Por tanto, no existe obligación de expedir factura por dicha operación, aunque se puede usar otro documento para documentarla. Asimismo, la indemnización recibida de la aseguradora no integra la base imponible del IVA por no ser una contraprestación.
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