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V2375-18 ·27 August 2018 ·consulta-vinculante Medium impact
Tax

The transfer of greenhouse gas emission allowances is subject to VAT if carried out for consideration

A company inquires about the VAT liability regarding the sale of greenhouse gas import allowances to a foreign parent company, which subsequently transfers them to subsidiaries in other Member States. The DGT determines that the transaction constitutes a taxable supply of services and that the subsidiaries are the actual recipients.

In 6 key points

Lifecycle

2018-08-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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