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V0366-19 ·20 February 2019 ·consulta-vinculante Medium impact
Tax

Non-monetary benefits subject to VAT may require the application of the pro rata deduction regime

A company has requested a ruling regarding the VAT treatment of a flexible remuneration plan (medical insurance, childcare, training, and meal vouchers) and its impact on tax deductions. The Directorate-General for Taxes (DGT) has determined that these benefits constitute onerous services subject to VAT and, since there are also exempt operations, the pro rata deduction method must be applied.

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2019-02-20PublishedPublished 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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