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V0871-16 ·9 March 2016 ·consulta-vinculante Medium impact
Tax

Administrative concession for the operation of a municipal gym is not subject to VAT

A City Council consulted whether VAT should be applied to the amount payable by the successful bidder for the operation of a municipal gym. The DGT ruled that, as it constitutes an administrative concession for the management of public services, the operation is not subject to the tax.

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2016-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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