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V2392-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

VAT applies to 'click and collect' payments, but not to omnichannel compensations

A franchisee has requested clarification on whether compensations received from their franchisor for services and damages are subject to VAT. The DGT has ruled that payments for 'click and collect' constitute consideration for a service and are therefore subject to VAT, whereas omnichannel compensation is considered indemnity for loss of profits and is not subject to the tax.

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2021-08-23PublishedPublished 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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