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V0848-20 ·14 April 2020 ·consulta-vinculante Medium impact
Tax

Development premium is consideration subject to VAT; rate depends on service nature and entity

The query examines whether a 'development premium' paid by an Autonomous Community constitutes a price-linked subsidy and determines the applicable VAT rates for day care and catering services. The DGT rules that the premium is consideration and that the VAT rate varies depending on whether the entity is of a social nature or if the service is under a formal agreement.

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2020-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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