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An entity queried whether the payment to acquire a right to collect debt on behalf of a third party is subject to VAT, and whether the management of gas facilities is subject to ITPAJD. The DGT ruled that the payment is not subject to VAT as there is no act of consumption, and that facility management is not subject to ITPAJD provided there is no transfer of assets or management powers over public services.
The tax team reviews your specific situation.
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