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V1400-26 ·5 June 2026 ·consulta-vinculante Medium impact
Tax

The amount for unjust enrichment constitutes service consideration

A consortium inquired whether the amount a council owed for administrative services (following a judicial ruling on unjust enrichment) was subject to VAT. The DGT replied that, as there is a reciprocal legal relationship, the payment constitutes consideration for services and not an exempt indemnity.

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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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