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V2451-23 ·13 September 2023 ·consulta-vinculante Medium impact
Tax

Kit Digital grants are not subject to VAT as they do not constitute consideration

A farmer inquired whether the Kit Digital Programme grant for digitalisation is subject to VAT. The DGT ruled that these amounts do not constitute consideration for a transaction, nor are they price-linked subsidies.

In 6 key points

Lifecycle

2023-09-13PublishedPublished 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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