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A query was raised regarding whether payments for regulated parking services are subject to VAT. The DGT has determined that the amount collected for the use of public domain is classified as a tax (tasa) and that the administrative concession for managing said service is not subject to the tax.
This ruling clarifies the tax nature of parking fees, confirming they are considered public law taxes rather than VAT-taxable services, which affects how concessions and payments are processed.
The tax team reviews your specific situation.
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