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V0001-23 ·2 January 2023 ·consulta-vinculante Medium impact
Tax

Waiver of pre-emption and redemption rights by a local council is subject to VAT if acting as a business or professional

A local council sought clarification on whether payments received for waiving pre-emption and redemption rights over certain plots of land were subject to VAT. The DGT ruled that such a waiver constitutes a taxable supply of services if the council is acting as a business or professional.

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2023-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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