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A renting company has requested a ruling on whether its service models (with and without insurance) are single or independent supplies for VAT purposes. The DGT is analysing whether the insurance constitutes a separate service or is part of the consideration for the renting service.
Cuestión planteada Si la prestación del servicio de renting por la consultante en las dos modalidades ofertadas tiene la consideración de prestación de servicios única a efectos del Impuesto sobre el Valor Añadido.
Si el cliente no tiene la facultad de elegir libremente la compañía de seguros ni puede negociar las condiciones, el seguro y el renting constituyen una única prestación de servicios sujeta a IVA. En la modalidad donde el seguro es obligatorio y las condiciones son impuestas, no se considera un servicio independiente. Por el contrario, si el arrendatario pudiera elegir su propia aseguradora, se consideraría una prestación independiente.
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