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V1135-23 ·4 May 2023 ·consulta-vinculante Medium impact
Tax

Compensation for loss or damage to goods in transit is not subject to VAT

A trader inquired whether compensation received from a digital platform for the loss or damage of goods during shipping is subject to VAT. The DGT ruled that these amounts do not constitute consideration for services, but are rather compensation for damages.

In 6 key points

Lifecycle

2023-05-04PublishedPublished 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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