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V2121-21 ·15 July 2021 ·consulta-vinculante Medium impact
Tax

Pool and café services: subject but exempt, or subject and taxable

A local council asks about IVA deductibility for works on a pool and café complex. The DGT clarifies that sports services are exempt and catering services are taxable, affecting the right to deduction.

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2021-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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