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V3430-16 20 July 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · base imponible

The VAT taxable amount is the total consideration agreed for the purchase of goods

A franchisee asks how to determine the taxable amount for the purchase of goods when the price is calculated as a percentage of sales including VAT. The DGT rules that the taxable amount is the total consideration agreed upon between the parties.

The question raised

Cuestión planteada Base imponible de la operación.

The DGT's ruling

La base imponible de las operaciones de compra está constituida por la contraprestación total acordada con el franquiciador. Este importe se determina independientemente de los cálculos o fórmulas que las partes hayan pactado para establecer dicho precio. La entidad franquiciadora debe repercutir el IVA sobre dicha contraprestación.

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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