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V1805-24 ·18 July 2024 ·consulta-vinculante Medium impact
Tax

Landfill services provided to municipalities outside the region are subject to VAT

A Regional Council consulted whether landfill services provided to municipalities other than its own members are subject to VAT. The DGT ruled that services provided to member municipalities are not subject to VAT as they are services between dependent administrations; however, services provided to external municipalities are subject to VAT if the consideration is not of a tax nature.

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2024-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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