- The resolution discusses the classification of a service provided by a company that offers roadside assistance in case of accidents.
- The company invoices its main client, an insurance company, for the services provided, such as towing, vehicle repairs, accommodation, and transportation.
- The resolution states that the roadside assistance service cannot be divided into separate operations, and it should be considered as a single service.
- The tax treatment for all the operations performed should be based on the main service, which is the mechanical assistance of the vehicle.
- Therefore, all the operations should be subject to the general tax rate of the Value Added Tax (IVA).
- The resolution refers to previous criteria established by the Directorate-General of Taxes (DGT) regarding the location of operations.
- The resolution also mentions a previous ruling (RG: 00-02397-2019) that reiterates the same criteria.
- The relevant legal reference is the Law 37/1992 on the Value Added Tax (IVA).
- The resolution does not provide further details of the text.
Source: serviciostelematicosext.hacienda.gob.es
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.
