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V0754-22 ·7 April 2022 ·consulta-vinculante Medium impact
Tax

Transfer of catering exploitation rights in a bullring subject to 21% VAT

A company owning a bullring has requested clarification on the VAT rate applicable to the transfer of catering service exploitation rights to a third party. The Directorate-General for Taxes (DGT) has ruled that the standard rate must be applied.

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2022-04-07PublishedPublished 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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