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V1896-22 ·16 August 2022 ·consulta-vinculante Medium impact
Tax

VAT should only be applied to the portion of the fine that remunerates the transport service

A metro company has requested clarification on whether VAT should be applied to all fines imposed for travelling without a valid ticket. The DGT has ruled that the fine has a dual nature: one part remunerates the transport service, while the other compensates for damages caused by the breach. Consequently, only the former is subject to VAT.

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2022-08-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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