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V3104-21 ·13 December 2021 ·consulta-vinculante Medium impact
Tax

Recharged expenses in an administrative concession may include VAT if contractually agreed

A company sought clarification on whether maintenance expenses for a concession, recharged by a provider, should include the VAT incurred by said provider. The DGT ruled that, as these are ancillary services to the main provision, they are considered a single transaction, and the taxable base depends on the terms agreed upon in the contract.

In 6 key points

How it affects those involved

This ruling clarifies that the inclusion of VAT in recharged expenses is not automatic but depends on the contractual agreement between the parties, treating ancillary services as part of a single taxable operation.

Lifecycle

2021-12-13PublishedPublished 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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