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V0469-20 ·27 February 2020 ·consulta-vinculante Medium impact
Tax

Commercial transfer of rail infrastructure subject to VAT

A public entity inquired whether the onerous transfer of rail infrastructure to a third party for operation is subject to VAT. The DGT responds that such operations are subject to VAT and, generally, not exempt.

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Lifecycle

2020-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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