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V1081-18 ·25 April 2018 ·consulta-vinculante Medium impact
Tax

Transport Consortium is the taxable person for VAT on transport services provided to users

A public transport consortium sought clarification on whether it was the taxable person for VAT regarding transport services provided to users by concessionaire operators. The DGT ruled that the Consortium is the taxable person because the services are deemed to be provided by it to the users, even though the actual service is performed by the operators.

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2018-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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