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V1853-22 ·3 August 2022 ·consulta-vinculante Medium impact
Tax

Price modification following out-of-court settlement requires VAT taxable base rectification

A professional enquired whether an amount settled via an out-of-court agreement following a claim for non-payment was subject to VAT. The DGT ruled that, as the price was modified after the tax point, the taxable base must be adjusted and the corresponding tax amounts rectified.

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2022-08-03PublishedPublished 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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