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V1006-20 ·22 April 2020 ·consulta-vinculante Medium impact
Tax

Hospital vending space leasing subject to VAT and requires mixed tax base invoicing

A vending company association has requested clarification on determining the tax base when hospital space usage fees are paid through a combination of cash and goods or services. The DGT has ruled that the granting of use is a service subject to VAT and explained how to calculate the tax base by combining both components.

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2020-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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