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V0415-23 ·23 February 2023 ·consulta-vinculante Medium impact
Tax

Form 347: Total fuel transaction amounts must be declared without deducting the subsidy

A query was raised regarding whether the extraordinary and temporary subsidy on energy products should be deducted when declaring transactions in Form 347. The DGT has ruled that the total invoiced amount must be declared, including the taxable base and the VAT amount, without applying said discount.

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2023-02-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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