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V2623-25 ·23 December 2025 ·consulta-vinculante Low impact
Tax

Delivery of additional items at the same price as the mobile constitutes an onerous transaction

A telecommunications company asks whether giving tablets, chargers, and cases to early mobile buyers at no extra cost constitutes an onerous or free transaction. The DGT responds that since the legal relationship involves a single payment covering all goods, it constitutes one onerous transaction.

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2025-12-23PublishedPublished 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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