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V0695-23 ·22 March 2023 ·consulta-vinculante Medium impact
Tax

Compensation for loss or damage to goods in transit is not subject to VAT

A trader asks whether VAT should be applied when receiving compensation from a transport agency for lost or damaged goods. The DGT rules that these payments do not constitute consideration for a service, but rather compensation for damages.

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2023-03-22PublishedPublished 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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