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V1258-19 ·3 June 2019 ·consulta-vinculante Medium impact
Tax

Taxation of Documented Legal Acts depends on whether the document serves a turnover function

A query was raised regarding whether the advance payment of receipts through commercial documents is subject to Documented Legal Acts tax. The DGT ruled that the key factor is whether the document incorporates the credit in an abstract and autonomous manner or merely serves to justify a payment.

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2019-06-03PublishedPublished 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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