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V2248-21 ·6 August 2021 ·consulta-vinculante Medium impact
Tax

The accrual of VAT on shrink-wrapping services with the supply of film occurs when the portion of the price becomes due

A company provides a shrink-wrapping service that includes the supply of machinery and film, with payment due 60 days after invoicing. The DGT determines that it is a continuous supply operation and that accrual occurs when each payment becomes due.

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2021-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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