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V0398-16 ·1 February 2016 ·consulta-vinculante Medium impact
Tax

Payments by a local council to kiosk holders for non-advertising obligations are subject to VAT

A local council consulted whether payments made to kiosk concessionaires due to the obligation not to display advertising were subject to VAT. The DGT ruled that these payments constitute consideration for a service subject to the tax.

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2016-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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