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V1716-17 4 July 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · repercusión del impuesto

In private contracts, VAT is not deemed included in the price unless expressly charged on the invoice

A query was raised regarding whether VAT can be considered included in the price of a commercial lease when the tax is not mentioned. The DGT ruled that, in the absence of specific regulation for the private sector, it depends on the terms agreed upon by the parties.

The question raised

Cuestión planteada Se plantea si en el precio pactado puede considerarse incluido el Impuesto sobre el Valor Añadido.

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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