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V0944-17 ·17 April 2017 ·consulta-vinculante Medium impact
Tax

Management services by a technical inspector in sports facilities are subject to VAT

A local council has enquired whether the services provided by a technical inspector managing a sports centre are exempt from VAT. The DGT has ruled that they are not, as the provider is a natural person and the service is not directly related to the practice of sport.

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2017-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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