Skip to content
V2675-15 ·16 September 2015 ·consulta-vinculante Medium impact
Tax

Compensation for service cancellations is not subject to VAT and is taxed as professional income for Income Tax purposes

A tour guide has enquired about the taxation of compensation received due to the cancellation of a service. The DGT has determined that the amount is not subject to VAT and must be included in the personal income tax (IRPF) return as income from professional activity.

In 6 key points

Lifecycle

2015-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact