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V3470-19 ·18 December 2019 ·consulta-vinculante Medium impact
Tax

Administrative concession to operate a municipal swimming pool is not subject to VAT

A query was raised regarding whether the granting of an administrative contract to operate a municipal swimming pool is subject to VAT. The DGT has determined that the administrative concession itself is not subject to the tax, although the services provided by the concessionaire to users may be.

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2019-12-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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