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V2726-19 ·7 October 2019 ·consulta-vinculante Medium impact
Tax

21% VAT applies to the transfer of use of a racing circuit located in Spain

A Spanish company sought clarification on whether the transfer of a racing circuit, including medical assistance services, to a German company was subject to VAT in Spain. The DGT ruled that it constitutes a single supply related to real estate and must be taxed in Spain.

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2019-10-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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