- SpainIVA provides roadside assistance services in case of accidents, and later invoices its main client, an insurance entity, for the services provided (towing, vehicle repair, accommodation, and transportation of people).
- The service can be a single provision or independent provisions.
- The general VAT rate applies to all operations performed, as the service cannot be divided into separate operations.
- This criterion is also supported by the DGT in previous responses.
- All operations have the same tax treatment as the main service, which is mechanical assistance, and must be taxed at the general VAT rate.
- This criterion is reiterated in the RG: 00-02397-2019, dated 21-06-2021.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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