Skip to main content
VAT practical manual 2022.

Amount on which the tax rate is applied. Taxable base

The tax base of the tax is the amount on which the rate must be applied, that is, it is the quantification or monetary valuation of the taxable event .

In general, the tax base will be the amount of the consideration , defined as we will see below for each type of operation.

When the amount of the consideration is not known at the time of accrual the tax base must be provisionally set, applying well-founded criteria and subsequently rectified when the amount is known, if this amount does not coincide with the one that was provisionally set.

  1. Deliveries of goods and provision of services
  2. Intra-EU acquisitions
  3. Imports