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V3059-17 ·23 November 2017 ·consulta-vinculante Medium impact
Tax

The 10% rate applies to brokerage involving transport services rendered in one's own name

A query was raised regarding the VAT rate applicable to brokerage services in discretionary passenger transport. The DGT ruled that it depends on whether the brokerage is carried out in one's own name or on behalf of another.

In 6 key points

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2017-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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