Skip to content
V1297-26 ·27 May 2026 ·consulta-vinculante Medium impact
Tax

Purchase commitment may constitute a 21% VAT service supply

A company signs a contract with a manufacturer to receive funds to be paid out upon purchases, assuming the obligation to acquire products. The DGT determines that this purchase commitment constitutes a service supply subject to VAT.

In 6 key points

Lifecycle

2026-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact