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V0960-25 ·4 June 2025 ·consulta-vinculante Low impact
Tax

PERTE subsidies and transfers exempt from VAT

A consortium inquired whether PERTE EU funds subsidies and payments to its participating entities for project execution were subject to VAT. The DGT responded that these amounts do not constitute service payments or price-linked subsidies, hence they are not taxable.

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2025-06-04PublishedPublished 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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