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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.
Cuestión planteada Se cuestiona la inclusión en la base imponible del Impuesto sobre el Valor Añadido de los siguientes importes:
La prima de seguro es una prestación independiente y exenta si el cliente puede elegir libremente la compañía aseguradora; si no puede elegir, se considera una prestación única sujeta a IVA. El impuesto especial sobre determinados medios de transporte forma parte de la base imponible si la entidad de renting debe incluirlo en la contraprestación según el contrato. Los importes por exceso de kilometraje se incluyen en la base imponible por representar una mayor contraprestación por el servicio.
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