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V1708-16 ·19 April 2016 ·consulta-vinculante Medium impact
Tax

Damages or loss of profits do not constitute consideration and are not subject to VAT

A company has enquired whether receiving part of a compensation payment for the loss of postage bonuses is subject to VAT. The DGT has ruled that, as it does not constitute consideration for a service, it does not form part of the tax base.

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2016-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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