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V0219-22 ·9 February 2022 ·consulta-vinculante Medium impact
Tax

Sale of sports facilities used for over two years may be subject to or exempt from VAT

An autonomous body has requested a ruling on whether the sale of sports facilities (a former weapons factory) is subject to or exempt from VAT. The DGT has determined that, as the facilities were used by the Ministry of Defence for more than two years, the transaction constitutes an exempt second supply of buildings.

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2022-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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