Skip to content
V0235-19 ·6 February 2019 ·consulta-vinculante Medium impact
Tax

VAT rate applicable is that in force at the time of accrual; compensation is not taxable if it is not consideration

A company enquired whether it could issue an invoice in 2016 using the VAT rate applicable in that year for a service provided in 2012, and whether compensation should be included in the taxable base. The DGT ruled that the rate in force at the time of accrual must be applied and that compensation does not form part of the taxable base if it does not constitute consideration for the service.

In 6 key points

Lifecycle

2019-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact