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V0024-20 ·9 January 2020 ·consulta-vinculante Medium impact
Tax

Waste management services provided by a consortium to its constituent administrations are not subject to VAT

A public law consortium sought clarification on whether its solid waste management services were exempt from VAT when provided to its member entities. The DGT ruled that, although the consortium is not a personified internal department, the services are not subject to VAT if provided to the Public Administrations of which it is a part.

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2020-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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