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V2158-21 ·29 July 2021 ·consulta-vinculante Medium impact
Tax

Expense re-invoicing is subject to 21% VAT and allows prorated deduction

The DGT confirms that expense re-invoicing by an entity is a taxable service and outlines the deduction regime for dual entities.

In 6 key points

Lifecycle

2021-07-29PublishedPublished 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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