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V0732-16 ·24 February 2016 ·consulta-vinculante Medium impact
Tax

Early termination of a public works concession may constitute a supply subject to VAT

A local council asks whether the mutual termination of a parking concession is subject to VAT. The DGT states that the retrieval of parking spaces constitutes a supply of goods and examines whether the exemption for buildings applies.

In 6 key points

Lifecycle

2016-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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