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V2396-16 ·1 June 2016 ·consulta-vinculante Medium impact
Tax

Administrative concessions for the management of fairground attractions are not subject to VAT

A local council has requested a ruling on whether the consideration for the concession to operate attractions and stalls at a fairground is subject to VAT. The Directorate-General for Taxes (DGT) has determined that if the contract constitutes a concession for the management of public services, the concession is not subject to the tax.

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2016-06-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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