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V1048-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Fees paid on behalf of clients are excluded from the VAT taxable base if they meet disbursements requirements

A professional enquired whether DGT fees paid on behalf of clients should be included in the VAT taxable base of their services. The DGT ruled that they are not included if they meet the requirements for disbursements.

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2020-04-24PublishedPublished 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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