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A renting company enquired whether the mandatory insurance included in its single monthly fee constituted an ancillary service to the lease and if the insurance was exempt. The DGT ruled that, as the customer cannot choose the insurance provider, it is treated as a single supply subject to VAT.
Cuestión planteada Si en la primera modalidad de renting con seguro obligatorio para los clientes, debe considerarse que, a efectos del Impuesto sobre el Valor Añadido, la prestación del seguro es accesorio al del arrendamiento, así como la base imponible de la operación. También desea conocer la deducibilidad de las cuotas del Impuesto soportadas en las reparaciones de siniestros relacionados con esta modalidad de arrendamiento.
Si el cliente no tiene facultad para elegir la compañía de seguros ni negociar las condiciones, el seguro no es una prestación independiente. En este caso, el seguro forma parte de la base imponible del servicio de arrendamiento, constituyendo una prestación única sujeta y no exenta de IVA. El hecho de que la empresa gestione el riesgo mediante un autoseguro no cambia este tratamiento fiscal.
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