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V3092-15 ·14 October 2015 ·consulta-vinculante Medium impact
Tax

Compensation for the early termination of a renting contract is not subject to VAT

A query is made as to whether compensation for the early cancellation of a vehicle renting contract must be subject to VAT. The DGT responds that, due to its compensatory nature, it does not constitute consideration for a service and is not subject to the tax.

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2015-10-14PublishedPublished 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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