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V1154-17 ·16 May 2017 ·consulta-vinculante Medium impact
Tax

Bar services must be taxed independently from gaming machine activities

A query was raised regarding whether bar services provided within gaming machine premises and recreational halls can be considered ancillary to the main activity. The DGT ruled that, as they serve an end in themselves for the customer, they must be taxed independently.

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2017-05-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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