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V1898-20 ·11 June 2020 ·consulta-vinculante Medium impact
Tax

The taxable base for intracommunity acquisition of metals is the supplier's invoice amount

A precious metals company asks how to tax 'accounting purchases and sales' used for pricing. The DGT states that the taxable base for acquisition is the supplier's invoice amount and that settlement adjustments are not VAT-covered operations.

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2020-06-11PublishedPublished 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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