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V2564-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

Municipalities are the recipients of parking management services and the taxable base is the net amount received

A company managing regulated parking for municipalities has requested clarification on who the recipient of its services is and how to calculate the VAT taxable base. The DGT has determined that the recipient is the municipality and that the taxable base is the net amount retained by the company.

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2021-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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