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LOW
FISCAL

The gratuitous transfer of parking spaces by a City Council is considered an operation assimilated to a consideration-based supply, subject to VAT exemption

V0125-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0125-25
Published
7 Feb 2025

Lifecycle

2025-02-07PublishedPublished 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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