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V2830-14 20 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · repercusión del impuesto

Disputes regarding VAT pass-through are considered to be of a tax nature

A taxpayer has enquired about the procedure to follow when a dispute arises with a supplier concerning whether VAT should be applied to compensation. The Directorate-General for Taxes (DGT) has ruled that such disputes are of a tax nature.

The question raised

Claim for unduly charged tax.

The DGT's ruling

Disputes regarding the origin or amount of the Value Added Tax charge are considered to be of a tax nature. Therefore, they may be claimed through the economic-administrative route before the Economic-Administrative Tribunal corresponding to the tax residence.

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