Skip to content
Back to index
V1297-26 27 May 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Purchase commitment may constitute a 21% VAT service supply

A company signs a contract with a manufacturer to receive funds to be paid out upon purchases, assuming the obligation to acquire products. The DGT determines that this purchase commitment constitutes a service supply subject to VAT.

The question raised

Whether the transaction under consultation is subject to Value Added Tax

The DGT's ruling

The commitment to purchase the manufacturer's products, for which the manufacturer provides funds that are amortized through credits, is considered a provision of services pursuant to Article 11.two.5º of Law 37/1992. Under the premise that these amounts are not discounts or rebates, but rather the consideration for said service, the transaction is subject to the general rate of 21%. The taxpayer must charge the tax via invoice and settle it.

Book your free first meeting