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V0397-24 ·13 March 2024 ·consulta-vinculante Medium impact
Tax

Delivery of new grade-separated junctions by a public entity is subject to VAT as a first supply of building works

A public business entity has requested a ruling on the VAT treatment regarding the delivery of new grade-separated junctions intended to replace old ones. The DGT has determined that these infrastructures constitute buildings and their delivery represents a first supply subject to VAT, applying the reverse charge mechanism to the construction works.

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Lifecycle

2024-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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