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V0998-18 ·18 April 2018 ·consulta-vinculante Medium impact
Tax

Urbanisation fees are VAT subject; subsidies form part of taxable base

A consultant asks about the VAT treatment of urbanisation fees charged by a municipality and the subsidy received for carrying out sewerage works. The DGT determines that urbanisation fees are subject to VAT and that the subsidy constitutes part of the taxable base as it is the consideration for the service provided.

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Lifecycle

2018-04-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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