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V1138-14 ·22 April 2014 ·consulta-vinculante Medium impact
Tax

Payment of a fee for a municipal market administrative concession is not subject to VAT

A City Council enquired whether the annual fee for the concession of commercial premises and a municipal market was subject to VAT. The DGT ruled that the administrative concession itself is not subject to the tax, although the services provided by the concessionaire to users may be.

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2014-04-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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