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V0955-20 ·20 April 2020 ·consulta-vinculante Medium impact
Tax

VAT liability for cleaning and waste services provided by a commercial entity

A commercial entity owned by a municipality asks whether its cleaning and waste management services are subject to VAT and whether transfers from the municipality constitute taxable supply. The DGT confirms that the services are subject to VAT and examines the nature of the transfers and the right to deduction.

In 6 key points

Lifecycle

2020-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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