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V2820-17 ·2 November 2017 ·consulta-vinculante Medium impact
Tax

Assignment of credit rights by a professional is VAT exempt and not subject to IRPF withholding

A self-employed professional assigns the right to collect outstanding fees to a third party for an amount lower than the original value. The DGT has determined that this transaction is exempt from VAT and that the amount received is not subject to IRPF withholding.

In 6 key points

Lifecycle

2017-11-02PublishedPublished 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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