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V2947-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Determination of VAT liability and rates for various municipal activities and services

A City Council inquires about the VAT regime for services such as water supply, fairs, transport, waste, municipal television, and the leasing of land. The DGT clarifies which activities are always subject to VAT, which are not subject to VAT, and which tax rates apply according to the nature of the service.

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2018-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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