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V0565-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Transfer pricing adjustments may be subject to VAT if they modify the price of a prior service transaction

A company asked whether transfer price adjustments between its Estonian subsidiary and parent were subject to VAT. The DGT replied that it depends on whether the adjustment constitutes a modification of the price of a prior service transaction or whether it represents an independent transaction.

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2024-04-09PublishedPublished 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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