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V1575-21 ·26 May 2021 ·consulta-vinculante Medium impact
Tax

Transfers from research centres to cover salary supplements for seconded staff are not subject to VAT

A foundation that second research staff has asked whether the transfers it receives from host centres to pay salary supplements to said workers are subject to VAT. The DGT ruled that these amounts do not constitute remuneration for a service, but rather that the foundation acts as a mandatory for the payment of wages.

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2021-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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