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V1741-22 ·21 July 2022 ·consulta-vinculante Medium impact
Tax

Fees charged by a Professional Association for vehicle management services are subject to VAT at 21%

An administrative manager inquires whether the fees paid to their Professional Association for vehicle transfer services constitute taxes or public prices and their VAT treatment. The DGT determines that they are neither taxes nor public prices and that the provision is subject to VAT as it is not an activity of collective interest covered by the exemption.

In 6 key points

Lifecycle

2022-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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