Skip to content
Back to index
V1816-22 1 August 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

VAT taxable base unchanged by 0.20 euro energy product rebate

A business association asks whether a temporary 0.20 euro rebate on energy products affects VAT deductibility. The DGT responds that the taxable base remains unchanged and that deductibility depends on the product's relevance to the business activity.

The question raised

Question raised The one raised in the description of the facts.

The DGT's ruling

The taxable base for fuel deliveries is not altered by the rebate, as this is a discount on the retail price after tax. The VAT amount is applied to the taxable base without the mandatory mentions of the rebate affecting its deductibility. The right to deduct fuel will depend on its consumption being used for the development of the business or professional activity and such use being provable.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact