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V1916-21 ·18 June 2021 ·consulta-vinculante Medium impact
Tax

Maintenance and vehicle subletting refactoring subject to 21% VAT

A company subletting vehicles and factoring maintenance costs asks whether these operations are subject to VAT and how to determine the taxable base. The DGT responds that factoring expenses constitutes a service supply subject to VAT and not supplies.

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2021-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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