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V2288-22 ·31 October 2022 ·consulta-vinculante Medium impact
Tax

Recharging of utility and maintenance costs may be subject to VAT as an ancillary supply

A commercial entity manages a holiday complex and charges the homeowners' association 80% of the utility and maintenance costs. The DGT examines whether these charges constitute disbursements or recharges subject to VAT.

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2022-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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