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V0714-18 ·16 March 2018 ·consulta-vinculante Medium impact
Tax

Administrative concession of a municipal gym is not subject to VAT

A City Council sought clarification on whether VAT should be applied to the amount payable by the successful bidder of a municipal gym. The DGT has ruled that if the contract constitutes an administrative concession of public services, the concession is not subject to the tax.

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2018-03-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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