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V0324-19 ·15 February 2019 ·consulta-vinculante Medium impact
Tax

Meal vouchers classified as multi-purpose vouchers; issuance may be taxed as distribution or promotion services

An association sought clarification regarding the VAT treatment of meal vouchers redeemable across different regions. The DGT has determined that these are multi-purpose vouchers because the specific territory where the tax applies cannot be determined with certainty at the time of issuance.

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Lifecycle

2019-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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