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V3882-15 ·4 December 2015 ·consulta-vinculante Medium impact
Tax

Commitment not to participate in public tenders is subject to VAT as an obligation not to act

A company has enquired whether compensation received for agreeing not to participate in projects that create competition is subject to VAT. The DGT has ruled that such compensation constitutes consideration for an obligation not to act and, therefore, represents a taxable supply of services.

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2015-12-04PublishedPublished 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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