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V0214-16 ·21 January 2016 ·consulta-vinculante Medium impact
Tax

Administrative concession for the management of a care home and day centre is not subject to VAT

A company has requested clarification on whether the fee payable for the award of the management of a care home and day centre is subject to VAT. The DGT has ruled that such an administrative concession is not subject to the tax.

In 6 key points

Lifecycle

2016-01-21PublishedPublished 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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