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V2926-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

Provision of funds may be an advance payment subject to VAT or a disbursement not subject to tax

The inquirer asks whether the transfer of funds to a registrar triggers VAT accrual and the obligation to issue an invoice. The DGT rules that it depends on whether the funds are intended to remunerate services (an advance payment subject to VAT) or to reimburse expenses incurred on behalf of the client (a disbursement not subject to VAT).

In 6 key points

Lifecycle

2023-10-31PublishedPublished 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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