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V0633-18 ·9 March 2018 ·consulta-vinculante Medium impact
Tax

Awarding entities cannot change the taxpayer of a fee through private agreements

A company inquired whether it could assume the payment of a BOE publication fee if required by a public contract. The DGT ruled that private parties cannot alter the identity of the taxpayer through private agreements.

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2018-03-09PublishedPublished 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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