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V0637-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

GTS may invoice unlocated and aggregated gas services on its own account, which count towards its turnover

The applicant seeks clarification on the VAT treatment of gas services (unlocated and aggregated individual services) and imbalance surcharges. The DGT rules that a Gas Transmission System (GTS) operator may invoice these on its own account if it performs the activity materially, and that such services are subject to but exempt from VAT if the gas is linked to a non-customs warehousing regime.

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2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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