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V1820-14 ·9 July 2014 ·consulta-vinculante Medium impact
Tax

The liable party must adjust the VAT amount if the price changes after the original valuation

An UTE asks whether the liable party's investment applies when the price of a 2008 awarded project changes. The DGT replies that the original valuer is responsible and must adjust the tax amount using the prevailing rate at that time.

In 6 key points

Lifecycle

2014-07-09PublishedPublished 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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