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V0859-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Mercantile fee (T-3) must be included in VAT base for storage and handling services

A port services company asks whether the mercantile fee (T-3) charged to its customers is subject to VAT. The DGT responds that, due to a direct link between the fee and the services provided, it must be included in the VAT base.

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2024-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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