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V0938-15 ·25 March 2015 ·consulta-vinculante Medium impact
Tax

Economic advantage under the specific supply regime (REA) included in yields for Article 26 tax relief

A query was raised regarding whether the economic advantage from the EU's specific supply regime (REA) constitutes part of the yields from the sale of tangible goods for the purpose of applying the Article 26 relief under Law 19/1994. The DGT ruled that, as this advantage must be passed on to the end user, it forms part of the sale price and the resulting yield.

In 6 key points

How it affects those involved

This ruling clarifies that the economic benefits derived from the REA must be integrated into the taxable yield, preventing tax avoidance by ensuring the full sale price is subject to the relevant tax calculations.

Lifecycle

2015-03-25PublishedPublished 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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