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V0328-20 ·12 February 2020 ·consulta-vinculante Medium impact
Tax

VAT on services must be declared when the service is rendered, not when paid

A technical architect asks when VAT on a issued invoice must be declared and whether expenses can be deducted without having charged VAT in the same period. The DGT responds that VAT arises upon rendering the service and must be declared in that period, and that expenses are deductible if they relate to the activity.

In 6 key points

Lifecycle

2020-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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