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V0592-17 ·8 March 2017 ·consulta-vinculante Medium impact
Tax

Transport of relatives in funeral services subject to 21% VAT if deemed ancillary

A funeral company has requested clarification on the VAT rate applicable to the transport of relatives provided as an ancillary service. The DGT has determined that, as it is an ancillary operation to the funeral service, it must be taxed at the standard rate of 21%.

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2017-03-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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