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V2273-22 ·27 October 2022 ·consulta-vinculante Medium impact
Tax

Recharging independent expenses constitutes a service subject to 21% VAT

A mutual insurance company enquired whether the recharging of expenses incurred on behalf of its subsidiary was subject to VAT. The DGT ruled that, as these do not qualify as disbursements, such recharging constitutes a service subject to tax.

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2022-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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