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V2416-20 ·14 July 2020 ·consulta-vinculante Medium impact
Tax

Agreed 'average price' with third-party suppliers is valid as transaction value for VAT taxable base

A company enquired whether it could use a 'pooled price' for its fruit product imports. The DGT ruled that such a price constitutes the valid transaction value for determining the VAT taxable base and customs duties.

In 6 key points

How it affects those involved

This ruling provides legal certainty for companies using pooled pricing models in imports, confirming that these agreed average prices can be used to calculate VAT and customs duties.

Lifecycle

2020-07-14PublishedPublished 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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