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V1942-24 ·9 September 2024 ·consulta-vinculante Medium impact
Tax

Operating a bar under a municipal concession is subject to VAT as a canteen activity

A municipal autonomous body consulted whether the fee for a bar-cafeteria concession at a swimming pool complex was subject to VAT. The DGT ruled that, as it constitutes a canteen activity, the Administration acts as a business operator and must charge the tax.

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2024-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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