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V1433-26 ·8 June 2026 ·consulta-vinculante Medium impact
Tax

Fuel card credit grants and payment extensions are subject to and exempt from VAT

A fuel card company asks whether its financing and technical support services are subject to or exempt from VAT. The DGT determines that credit grants, payment extensions and advance credits are subject to and exempt from VAT, but technical support to prevent card blocking is subject and not exempt.

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2026-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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