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V1717-19 ·9 July 2019 ·consulta-vinculante Medium impact
Tax

Payments for facility maintenance made by an association are subject to VAT

An association sought clarification on whether annual payments received from a local council for property maintenance constituted compensation or were subject to VAT. The Directorate General for Taxes (DGT) ruled that, as they remunerate a maintenance service, these payments are not compensation but rather transactions subject to tax.

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2019-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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