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V2836-14 ·20 October 2014 ·consulta-vinculante Medium impact
Tax

Timekeeping and results editing services provided to a federation are subject to 21% VAT

A sports federation has requested clarification on the VAT rate applicable to timekeeping, registration, and results editing services contracted for its competitions. The DGT has ruled that these services must be taxed at the standard rate of 21%.

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2014-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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