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V0846-14 ·26 March 2014 ·consulta-vinculante Medium impact
Tax

Assessment of VAT on service provision in a financial lease assignment

A simplified regime business inquired whether the assignment of a financial lease contract for an industrial vehicle was subject to VAT. The DGT confirms that the assignment of the lessee position constitutes a service supply subject to VAT.

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2014-03-26PublishedPublished 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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