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V1769-20 ·3 June 2020 ·consulta-vinculante Medium impact
Tax

Commercial transfer of railway infrastructure by a public entity is subject to VAT

A public entity inquired whether the transfer of rights to use and operate railway infrastructure to third parties is subject to VAT. The DGT responds that such activity is subject to VAT, and that payments to cover operational deficits are not considered consideration.

In 6 key points

Lifecycle

2020-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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