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V1815-22 ·1 August 2022 ·consulta-vinculante Medium impact
Tax

Application of the 10% reduced VAT rate to the management of a leisure centre for people with disabilities

A consortium of municipalities has requested clarification on the VAT rate applicable to the management of a leisure centre for people with disabilities. The Directorate-General for Taxes (DGT) has ruled that if the contractor is not a social entity, the 10% reduced rate applies.

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2022-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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