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V0652-20 ·2 April 2020 ·consulta-vinculante Medium impact
Tax

Lease with purchase option exempt from VAT if treated as service provision via personified self-employed means

A public company acting as a personified self-employed means (medio propio personificado) has requested a ruling on whether a lease with a purchase option for a recycling plant is subject to VAT. The DGT ruled that the provision of services will not be subject to VAT provided the requirements for personified self-employed means are met, whereas the supply of goods will be subject to VAT.

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2020-04-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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