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V0115-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

Grant to cover municipal swimming pool deficit is subject to VAT as part of the consideration

A local council has enquired whether the annual grant paid to a concessionaire to cover the operating deficit of a municipal swimming pool is subject to VAT. The DGT has ruled that such a contribution constitutes part of the consideration for the services provided and must therefore be taxed.

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2023-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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