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A petrol station company has requested a ruling on the tax treatment of compensation received from its supplier for meeting specific targets. The DGT has determined that for Corporate Income Tax purposes, the income accrues when the contractual conditions are fulfilled, whereas for VAT, the tax accrues in advance with each monthly payment.
This ruling clarifies the timing of tax recognition for performance-based rebates, distinguishing between the accrual rules for Corporate Income Tax and VAT.
The tax team reviews your specific situation.
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