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V0940-16 ·10 March 2016 ·consulta-vinculante Medium impact
Tax

Street urbanisation works subject to the standard 21% VAT rate

A query was raised regarding whether levies from a compensation board for street urbanisation works could qualify for the reduced VAT rate. The DGT ruled that these works are not intended for the construction or renovation of residential buildings.

In 6 key points

Lifecycle

2016-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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