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V0594-17 ·8 March 2017 ·consulta-vinculante Medium impact
Tax

Administrative concession for the operation of a municipal swimming pool is not subject to VAT

A local council consulted whether the concession for the management of a municipal swimming pool was subject to VAT. The DGT ruled that the concession itself is not subject to VAT, although the services provided by the company to the council are.

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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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