VAT Deemed Included in Contract Price if Not Mentioned and Cannot Be Charged Later, TEAC Rules

• If a contract does not mention VAT and the taxpayer can no longer pass it on (over one year since accrual without invoicing), VAT is considered included in the agreed price.
• The TEAC confirmed that temporary transfers of player rights are subject to VAT, even without a monetary price, as there is a non-monetary consideration.
• The taxable base is determined according to Article 79 LIVA, based on the cost of the transfer.
• The TEAC partially upheld the claim, accepting that VAT is included in the regularized amount when it can no longer be passed on, but confirmed the VAT liability and the method for calculating the taxable base.

Source: allyon-etl.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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