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V0519-21 ·9 March 2021 ·consulta-vinculante Medium impact
Tax

Compensations for economic imbalance in public services are not subject to VAT

A City Council has requested clarification on whether payments made to compensate for the economic-financial imbalance of a water and sewerage concession are subject to VAT. The Directorate-General for Taxes (DGT) has ruled that these amounts do not constitute consideration for a service, nor do they constitute a subsidy linked to the price.

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2021-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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