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V2717-18 ·10 October 2018 ·consulta-vinculante Medium impact
Tax

Attachment of a credit must be for the net amount, deducting payments made on behalf of the supplier

A query was raised regarding whether, when attaching a supplier's credit, the amount of payments already made by the client on behalf of said supplier should be deducted. The DGT rules that the attachment must refer to the total amount due, minus the payments made on the supplier's behalf.

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2018-10-10PublishedPublished 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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