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V1995-24 ·18 September 2024 ·consulta-vinculante Medium impact
Tax

Services provided by a autonomous body to its dependent administration may be exempt from VAT

An autonomous body asks whether services rendered to its Ministry after losing its status as a personified medium are subject to VAT and how this affects its right to deduction. The DGT responds that such operations are exempt under article 7.8.D of the VAT Law.

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2024-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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