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V1503-17 ·13 June 2017 ·consulta-vinculante Medium impact
Tax

Re-invoicing of maintenance and utility costs is not a disbursement and must be taxed at 21% VAT

A community of garage lessees has enquired whether the re-invoicing of expenses (property tax, water, electricity, etc.) by the concessionaire company can be considered a disbursement. The DGT has ruled that it does not meet the requirements to be classified as a disbursement and that the operation constitutes a provision of services subject to VAT.

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2017-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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