In its ruling reply No. 17 of last January 12, 2023, the Italian tax authorities commented on the concept of ancillary nature for VAT purposes of the sale of the extension of the legal warranty.
In the ruling reply in comment, the claimant is an entity operating in the sector of production and sale of cars that, in application of the provisions recited by the Consumer Code[1], is required to guarantee the purchaser of the car a legal guarantee of conformity lasting two years from the date of delivery of the good. This warranty is therefore an implicit component of the cost of sale of the automobile.
Source PwC
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