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V2244-21 ·5 August 2021 ·consulta-vinculante Medium impact
Tax

Fees for administrative concessions of public services are not subject to VAT

A Provincial Council has enquired whether the annual fee for the concession of sports facilities with a bar is subject to VAT. The DGT has determined that the concession of public services is not subject to the tax, but warns that the operation of bars does not qualify as an administrative concession.

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2021-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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