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V3491-20 ·2 December 2020 ·consulta-vinculante Medium impact
Tax

Cash contributions to cover an intermediary's structural costs are not subject to VAT

An insurance company has enquired whether cash contributions made to a telecommunications operator to fund the implementation of an insurance distribution project are subject to VAT. The DGT ruled that these amounts do not constitute consideration for a supply of services, but rather serve to cover structural costs; therefore, they are not subject to the tax.

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Lifecycle

2020-12-02PublishedPublished 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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