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V0331-14 ·11 February 2014 ·consulta-vinculante Medium impact
Tax

Regulated parking management services provided to a City Council are subject to VAT

A company has requested clarification on whether regulated on-street parking management services provided to a City Council are subject to VAT and how the taxable base should be calculated. The DGT has ruled that, although the administrative concession itself may not be subject to VAT, the services provided by the concessionaire to the City Council are indeed subject to it.

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Lifecycle

2014-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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