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V2873-20 ·23 September 2020 ·consulta-vinculante Medium impact
Tax

Transfer of university spaces to a foundation is subject to VAT

A public university inquired whether the transfer of its premises to a foundation dependent on an autonomous community and the re-invoicing of associated costs were subject to VAT. The DGT responds that the transfer constitutes a VATable operation and that the re-invoicing of expenses amounts to a taxable service provision.

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2020-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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