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V1984-23 ·7 July 2023 ·consulta-vinculante Medium impact
Tax

VAT applicability of a subsidy depends on whether it is directly linked to the price of operations

A foundation has requested clarification on whether a subsidy from a public consortium is subject to VAT and if it should be included in the calculation of its pro rata deduction. The DGT indicates that applicability will depend on whether a direct link exists between the subsidy and the price of the services provided.

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2023-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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