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V0138-15 ·19 January 2015 ·consulta-vinculante Medium impact
Tax

VAT applies to local authority compensation for reserved swimming pool lanes

A local authority contracts the management of a swimming pool and subsequently amends the contract to reserve lanes for educational centres. The issue is whether the monthly payment made by the local authority to the entity to maintain the economic equilibrium of the service is subject to VAT.

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2015-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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