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A Port Authority consulted whether technical assistance services for managing the first sale in a fish market, commissioned to a commercial company acting as a separate legal entity, were subject to VAT. The DGT ruled that these services are not subject to the tax as they do not fall within the exceptions for taxable activities provided by law.
This ruling clarifies the VAT status of technical services provided by separate legal entities within port environments, confirming that such services do not qualify for the specific VAT exemptions applicable to certain port activities.
The tax team reviews your specific situation.
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