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V0125-25 ·7 February 2025 ·consulta-vinculante Low impact
Tax

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

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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