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V1679-17 ·29 June 2017 ·consulta-vinculante Medium impact
Tax

Compensations for goods defects exempt from VAT

A company asked whether payments received from its parent company due to goods defects should be subject to VAT. The DGT responds that as these are damage repairs and not compensation for a service, they do not constitute taxable supply.

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2017-06-29PublishedPublished 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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