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V2833-18 ·26 October 2018 ·consulta-vinculante Medium impact
Tax

Execution of works and maintenance services does not constitute a public works concession for VAT purposes

A company has requested clarification on the VAT treatment of a public-private partnership contract for the construction and maintenance of accommodation. The DGT has determined that, as the contractor does not assume the operational risk, the contract constitutes an execution of works and a continuous supply of services.

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2018-10-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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