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V0583-17 ·8 March 2017 ·consulta-vinculante Medium impact
Tax

Termination of a property sale is a modification of the tax base, not a new supply of goods

A company inquired whether the return of properties following the termination of a sale due to non-payment constituted a new VAT-liable transaction. The DGT ruled that this does not constitute a new supply, but rather a modification of the tax base of the original transaction.

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2017-03-08PublishedPublished 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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