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V0870-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Re-invoicing of funeral rites may be a disbursement or an independent or ancillary service depending on its nature

A funeral company has requested clarification on whether the re-invoicing of religious services (funeral rites) paid to the Archbishopric is subject to VAT. The DGT explains that this depends on whether they act as disbursements, as an independent provision of services, or as an ancillary element of the main service.

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2024-04-23PublishedPublished 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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