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V1797-15 ·8 June 2015 ·consulta-vinculante Medium impact
Tax

Fees paid by an agent are not disbursements if the recipient of their services is different from the applicant for the fee

An advisory company subcontracts an agent company to register clients with patent offices. It is inquired whether the fees paid by the agent form part of its VAT taxable base.

Lifecycle

2015-06-08PublishedPublished 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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