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V0069-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Industry department fees must be included in the VAT taxable amount for inspection services

A vehicle technical inspection company has requested clarification on whether DGT and industry department fees should be included in the VAT taxable amount. The DGT has determined that its fee constitutes a disbursement, whereas the industry department fee must be included in the taxable amount due to its direct link to the service provided.

In 6 key points

How it affects those involved

Companies providing technical inspection services must ensure that industry department fees are added to the VAT taxable base, distinguishing them from DGT fees which are treated as disbursements.

Lifecycle

2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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