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V1445-22 ·20 June 2022 ·consulta-vinculante Medium impact
Tax

Investor fees in simplified VAT regime can be settled in devenging trimester or final period

A physical person in the simplified VAT regime asks how to deduct fees from a Dutch company and how to complete form 303. The DGT responds that investor fees for the passive party may be included in the devenging trimester or the final period of the year, and that form 349 must be submitted.

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2022-06-20PublishedPublished 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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