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V0716-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

Price adjustment due to revenues lower than estimated does not constitute a service subject to VAT

A company inquired whether a payment to adjust the price of a share purchase (due to lower-than-expected earnings of the acquired company) constitutes an IVA-taxable service. The DGT responded that such a payment is not a service consideration, but rather a modification of the original transaction price.

In 6 key points

How it affects those involved

The payment made to adjust the purchase price of shares is not subject to VAT as it does not constitute a service consideration, but rather a price adjustment of the original transaction.

Lifecycle

2025-04-15PublishedPublished 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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