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V2633-17 ·16 October 2017 ·consulta-vinculante Medium impact
Tax

Handover of a hospital following early termination of a concession may be subject to VAT or exempt

The taxpayer seeks clarification on the VAT treatment regarding the reversion of a hospital to the Administration following the early termination of a concession contract. The DGT explains that the handover constitutes a supply of goods subject to VAT, unless an autonomous economic unit is transferred or the exemption for second-hand building transfers applies.

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2017-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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