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V1445-22 20 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen simplificado

Investor fees in simplified VAT regime can be settled in devenging trimester or final period

A physical person in the simplified VAT regime asks how to deduct fees from a Dutch company and how to complete form 303. The DGT responds that investor fees for the passive party may be included in the devenging trimester or the final period of the year, and that form 349 must be submitted.

The question raised

The issue concerns the deductibility of the amounts incurred for services provided by the Dutch company and the method for completing Form 303.

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