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V1397-26 ·5 June 2026 ·consulta-vinculante Medium impact
Tax

Payments for administrative services under verbal agreement are subject to VAT as consideration

A consortium inquired whether an amount fixed by judicial enrichment unjustly obtained from providing administrative services is subject to VAT. The DGT responds that, as there is a legal relationship of reciprocal exchange of services, the amount constitutes consideration for services and not compensation.

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2026-06-05PublishedPublished 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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