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V0083-16 ·13 January 2016 ·consulta-vinculante Medium impact
Tax

Parking management and vehicle removal services provided to a local authority are subject to VAT

A company sought clarification on whether regulated parking management and vehicle impoundment services were subject to VAT. The DGT ruled that while the administrative concession itself is not subject to the tax, the services provided by the company to the local authority are.

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2016-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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