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V0812-24 ·22 April 2024 ·consulta-vinculante Medium impact
Tax

Transfers from a municipal group to share headquarters costs are subject to 21% VAT

A political party has requested clarification on whether funds received from its municipal group to cover part of the costs for a shared headquarters are subject to VAT. The Directorate-General for Taxes (DGT) ruled that these transfers constitute consideration for the granting of use of the premises and ancillary services, and are therefore subject to the tax.

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2024-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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