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V3272-17 ·21 December 2017 ·consulta-vinculante Medium impact
Tax

Public space maintenance services by urban development entities are VAT exempt

A conservation urban development entity has requested a ruling regarding the VAT liability of services provided to its members. The DGT has determined that the maintenance of public domain and public use spaces is exempt, whereas the maintenance of the drinking water network is subject to the reduced rate.

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2017-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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