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V0758-23 ·28 March 2023 ·consulta-vinculante Medium impact
Tax

Developer assumption of part of financing interests does not reduce the VAT taxable base

A real estate developer has enquired whether paying part of their clients' financing interests can be considered a discount that reduces the VAT taxable base on the sale of a property. The DGT ruled that this payment does not constitute a discount, but rather a promotional expense that does not modify the sale price.

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2023-03-28PublishedPublished 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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