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V0877-22 ·25 April 2022 ·consulta-vinculante Medium impact
Tax

Rebate on recreational boating fees must ultimately be passed on to the taxpayer

A marina enquired whether it could charge the full fee to boat owners without applying statutory rebates. The DGT ruled that a substitute taxpayer may only pass on the tax burden they have actually incurred.

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2022-04-25PublishedPublished 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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