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V1238-19 ·30 May 2019 ·consulta-vinculante Medium impact
Tax

VAT on professional services is accrued upon provision and procedural default interest is not subject to VAT

An architect has requested clarification regarding the taxation of fees invoiced in 2012 that are to be collected via a judicial settlement between 2019 and 2021. The DGT clarifies that the VAT was accrued in 2012 and that procedural default interest is not subject to VAT as it is compensatory in nature.

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Lifecycle

2019-05-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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