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
Latest Posts in "Spain"
- Spain’s B2B E‑Invoicing: AEAT Introduces Multi-Layer Validation and 5‑Corner Architecture
- Individual Landlord Leasing Without Employees Falls Outside RRSIF Scope
- Application: Agricultural Cooperative Compensation Receipt
- Business Card Terminals and Their Status as Invoicing Systems
- Handwritten Tickets and Invoices from a Dry Cleaner Under RRSIF
