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V2448-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

Price increase by judicial ruling under rebus sic stantibus subject to VAT

A security company asks whether a payment granted by a judicial ruling to rebalance a contract is subject to VAT. The DGT responds that this amount constitutes an increase in the service consideration and must be included in the taxable base.

In 6 key points

Lifecycle

2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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