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V1431-20 ·14 May 2020 ·consulta-vinculante Medium impact
Tax

Compensation for the impossibility of carrying out urbanisation works is not subject to VAT

A compensation board requested to substitute its obligation to build a communal waste plant with a monetary payment to the local council. The DGT ruled that this payment does not constitute a provision of services, but rather compensation for damages.

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2020-05-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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