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V0277-19 12 February 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · subvención vinculada al precio

The regulatory modification does not imply a change in criteria regarding the consideration of subsidies as being linked to the price

The applicant inquired whether the amendment to Article 78 of the VAT Act represents a change in criteria concerning subsidies linked to price. The Directorate General for Taxes (DGT) determined that there is no change in criteria, as the subsidy in this instance meets the requirements to be included in the taxable base.

The question raised

Question posed The one related to the facts.

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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