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V0030-22 ·4 January 2022 ·consulta-vinculante Medium impact
Tax

The amount intended for environmental improvement must be included in the VAT taxable base

A neighborhood association asks whether an additional amount intended to finance environmental improvement must be included in the VAT taxable base of its forest concessions. The DGT responds that said amount forms part of the consideration and must be taxed.

In 5 key points

Lifecycle

2022-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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