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V2026-23 ·12 July 2023 ·consulta-vinculante Medium impact
Tax

Services provided by a municipal commercial entity as a self-owned medium are exempt from VAT

A commercial entity owned by a municipality asks whether the parking management service it provides to the municipality is subject to VAT and whether it can deduct the VAT paid. The DGT responds that the service is not subject to VAT and that the entity may apply an imputation criterion for deduction.

In 6 key points

Lifecycle

2023-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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