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V0405-25 20 March 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · ppa financiero

Financial PPA and market representation are separate operations with distinct VAT treatments

A renewable energy company seeks advice on the VAT treatment of a market agent service and a financial coverage contract (PPA). The DGT determines that these are independent services and analyses their VAT applicability and taxable bases separately.

The question raised

The taxation under Value Added Tax of the operations carried out by the applicant with said provider is raised.

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