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V0362-16 2 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

Security deposits for reusable packaging are included in the VAT taxable amount

A query was raised regarding whether amounts collected as security deposits to guarantee the return of reusable packaging should be included in the VAT taxable amount. The Directorate General for Taxes (DGT) ruled that these amounts must be integrated into the taxable amount of the main transaction.

The question raised

VAT treatment of the amounts which, as a "security deposit", Company B requires from Company A and which the latter, in turn, requires from its customers.

The DGT's ruling

The VAT taxable base consists of the total amount of the consideration, including the amounts for packaging or containers charged to the recipients, regardless of their nature. In the leasing of containers, the security deposit is included in the taxable base as it constitutes an effective credit derived from the transaction. In the supply of goods, the amounts charged for packaging, including security deposits, are integrated into the taxable base according to the rate applicable to the products supplied.

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