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V2602-22 ·21 December 2022 ·consulta-vinculante Medium impact
Tax

Farmer compensation deduction may be applied proportionally to the amount paid

A company inquired whether it could deduct VAT compensation to the farmer using a receipt based on a partial payment that exceeds said amount. The DGT ruled that the deduction may only be exercised to the extent that the compensations have been effectively satisfied.

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2022-12-21PublishedPublished 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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