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V1344-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Public entities not classified as public administrations are liable to VAT on their chargeable services

A public entity asks whether its services are subject to VAT. The DGT determines that, as it does not meet the definition of a public administration under Article 7.8 of the VAT Act, its commercial activities are subject to VAT.

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2015-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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