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V1250-15 ·24 April 2015 ·consulta-vinculante Medium impact
Tax

The correct VAT rate applicable at the original due date must be applied to correct membership dues

A Compensation Board asks what VAT rate to apply when returning excess dues to members and whether the taxpayer's investment applies. The DGT replies that membership dues must be corrected using the rate in force at the original due date, and that the taxpayer's investment does not apply to dues due before October 2012.

In 6 key points

Lifecycle

2015-04-24PublishedPublished 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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