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V0771-15 ·9 March 2015 ·consulta-vinculante Medium impact
Tax

Leasing of mooring points considered VATable as immovable-related services

A yacht club asks whether leasing mooring points to non-resident intracommunity customers is subject to VAT. The DGT determines that mooring points are buildings and their leasing constitutes a service directly related to immovable property.

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2015-03-09PublishedPublished 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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