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V2336-16 ·26 May 2016 ·consulta-vinculante Medium impact
Tax

Agreements between franchisors and suppliers to refer customers may constitute services subject to VAT

A franchisor has inquired whether suppliers can issue credit notes for volume rebates without having previously invoiced the purchase. The DGT indicates that agreements where the franchisor undertakes to refer customers in exchange for consideration may constitute a service subject to VAT.

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2016-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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