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V2507-20 ·22 July 2020 ·consulta-vinculante Medium impact
Tax

Contributions to fund municipal transport services are not considered consideration or subsidies linked to VAT price

A municipal transport concessionaire inquired whether the economic compensations received from the City Council were subject to VAT. The DGT ruled that these contributions do not form part of the taxable base nor constitute consideration for taxable transactions.

In 6 key points

Lifecycle

2020-07-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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