Skip to content
V0561-20 ·9 March 2020 ·consulta-vinculante Medium impact
Tax

Refund of investments upon termination of concession subject to VAT as consideration for goods

A company enquired whether the amount to be received for unamortised investments following the termination of a public works concession contract was subject to VAT. The DGT ruled that, as these assets pass to the ownership of the granting authority, the payment does not constitute compensation but rather consideration for the supply of goods, and must therefore be taxed.

In 6 key points

Lifecycle

2020-03-09PublishedPublished 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