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V0817-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

Leasing of premises to a gastronomic association is subject to 21% VAT

A real estate company has enquired whether renting premises to a gastronomic club (association) is exempt from VAT. The DGT has ruled that the service is subject to tax and the standard rate must be applied.

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2021-04-06PublishedPublished 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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