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V1235-14 ·7 May 2014 ·consulta-vinculante Medium impact
Tax

Waste management and cleaning services provided by a concessionaire to a City Council are subject to VAT

A joint venture managing waste collection and urban cleaning services has requested clarification on whether its services are subject to VAT and how the taxable base should be determined. The DGT ruled that, although the administrative concession itself is a non-taxable operation, the services provided by the concessionaire to the City Council are indeed subject to VAT.

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2014-05-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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