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V2139-24 ·3 October 2024 ·consulta-vinculante Medium impact
Tax

Contributions to offset transport pass deficits are not subject to VAT

An autonomous body has requested a ruling on whether the financial compensations it must make to other administrations to cover deficits resulting from the use of transport passes are subject to VAT. The DGT has determined that these contributions are neither subsidies linked to price nor consideration for transactions subject to the tax.

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2024-10-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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