TEAC Resolution: VAT. Renting operations with additional insurance benefits. Independent or accessory activities. Self insurance.

Entity that performs the activity of leasing vehicles with the provision of other additional services, including insurance contracts. additional services, including insurance contracts. One of the modalities offered is the so-called “self-insurance The so-called “self-insurance”, in which the leasing company assumes the risk of damage coverage, charging a surcharge for it. The services rendered in the form of insurance cover are not covered by the insurance policy. The services rendered as “self-insurance” are independent of the leasing and are considered as operations of the leasing company. and are considered to be exempt insurance operations, given their optional nature, the way in which they are charged, the way in which they are The services provided as “self-insurance” are independent of the leasing and are considered to be exempt insurance operations, in view of their optional nature, the way in which they are priced and the separate formalization of the contracts underwritten. The The principle of neutrality implies that the same treatment must be given to similar operations that compete with each other, without the competing operations must be treated in the same way, regardless of the fact that the claimant entity is not an insurer. insurance company status. Reiterates the criterion of RG: 00-00449-2019, dated June 21, 2021, regarding “self-insurance”.

Source: audiconsultores-etlglobal.com

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