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V2404-24 ·25 November 2024 ·consulta-vinculante Medium impact
Tax

Sale of parking spaces by a local authority is subject to VAT, but may be exempt or subject to waiver of exemption

A local authority has requested a ruling regarding the VAT treatment of the sale of parking spaces and compensation paid for the termination of a concession. The DGT has determined that the sale of the spaces is subject to VAT but may be exempt, and that the compensation would only be subject to VAT if it constitutes consideration for the reversion of the property.

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2024-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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