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V1035-22 ·6 May 2022 ·consulta-vinculante Medium impact
Tax

Fuel subsidies do not affect VAT taxable base or turnover for Corporate Tax purposes

A transport and fuel supply cooperative has requested clarification on the tax treatment of the extraordinary subsidy introduced by Royal Decree-Law 6/2022. The Directorate-General for Taxes (DGT) clarifies that the discount does not affect the VAT taxable base and that, for Corporate Tax purposes, turnover is not reduced.

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2022-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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