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V3231-21 ·29 December 2021 ·consulta-vinculante Medium impact
Tax

The early reversion of a public works concession constitutes a supply of goods subject to but exempt from VAT

A City Council inquires whether the payment for the early reversion of a parking facility following the termination of a concession is subject to VAT. The DGT determines that the reversion is a supply of goods that is subject to but exempt from VAT, whereas the compensatory payment to the creditor is not subject to the tax.

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2021-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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