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V0040-26 13 January 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · subrogación laboral

Workhandover liability assumption subject to VAT and deductible under conditions

A company asked whether payment to a new entity to take over future worker indemnities constitutes a VAT-taxed service and whether the expense is deductible under Corporate Income Tax. The DGT replied that the transaction is a taxable service under VAT, and the expense may be deductible under Corporate Income Tax if it meets registration, liability and documentation requirements.

The question raised

Cuestión planteada 1. Si la consultante puede deducir las cuotas de IVA Soportadas en la factura emitida por la nueva entidad por el servicio consistente en asumir la responsabilidad por las posibles indemnizaciones de los antiguos trabajadores de la entidad X, en el caso de prescindir de sus servicios sin justa causa.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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