Skip to content
V0451-15 ·5 February 2015 ·consulta-vinculante Medium impact
Tax

VAT applies to port public domain concessions and construction works

The inquiry concerns the VAT treatment of concessions for the use of port public domains and the execution of construction works. The DGT determines that both operations are subject to VAT, defining the rules for tax accrual, taxable persons, and the tax base.

In 6 key points

Lifecycle

2015-02-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact