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V2609-14 ·6 October 2014 ·consulta-vinculante Medium impact
Tax

99% Corporation Tax relief for traffic and ORA services, but not for municipal underground car parks

A 100% municipally-owned company has requested clarification on whether ORA services, underground car parks, and municipal towing services qualify for Corporation Tax relief and their VAT status. The DGT has ruled that only traffic and ORA services are eligible for the relief, specifically excluding underground car parks.

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2014-10-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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