Spanish Tribunal Rules VAT Included in Sales Where VAT Cannot Be Recharged to Clients

The Spanish Central Tax Tribunal ruled that VAT is considered included in sales amounts when VAT cannot be recharged to clients due to fraud.
Suppliers cannot adjust invoices to recover VAT from customers in fraudulent cases, as prohibited by Spanish VAT Law.
The ruling aligns with CJEU and Spanish Supreme Court case law, confirming VAT is included in the price for hidden or fraudulent B2C sales.
The doctrine applies when VAT cannot be passed on, such as when the customer is a final consumer, has disappeared, or is liquidated.
The supplier remains liable for the VAT, but only within the amounts already received.

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.