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V2703-23 ·5 October 2023 ·consulta-vinculante Medium impact
Tax

Extraordinary fees for specific services are subject to Corporation Tax and VAT

A non-profit entity composed of local councils has requested clarification on the tax treatment of extraordinary fees. The Directorate General for Taxes (DGT) has ruled that, as these fees fund economic activities (such as events, studies, and reports), they are subject to Corporation Tax and VAT.

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2023-10-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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