Spanish General Directorate of Taxes issues ruling containing guidance on insurance and car rental as independent or ancillary services

The Spanish General Directorate of Taxes has published a ruling providing guidance on determining when insurance services contracted when renting a car constitute an independent operation (and are therefore VAT exempt) and when such insurance services are ancillary to car rental services (and therefore subject to Spanish VAT).

SourceBaker & McKenzie



  • VAT
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