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V1161-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

The VAT rate applicable is that in force at the time of accrual, and the period for passing it on is one year

A query was made regarding when VAT accrues for services provided to a company in insolvency proceedings, the timeframe for passing the tax on to the customer, and which tax rate should be applied. The DGT ruled that accrual occurs upon completion of the services and that the applicable rate is the one in force at the time of such accrual.

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2021-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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