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V2412-24 ·25 November 2024 ·consulta-vinculante Medium impact
Tax

Payment of an advisor by a concessionaire does not constitute a discount on the VAT taxable amount

A City Council has enquired whether the payment of energy advisor fees by a concessionaire company can be considered a discount on the taxable amount of that company's services. The DGT has ruled that it does not constitute a discount and that the company cannot deduct the VAT related to said advisor as it is not the recipient of the service.

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2024-11-25PublishedPublished 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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