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V3622-16 ·31 August 2016 ·consulta-vinculante Medium impact
Tax

Sale of viewing stands for processions subject to VAT as a service provided to third parties

A religious brotherhood queried whether the sale of stands for viewing Holy Week processions is exempt from VAT. The DGT ruled that this service is subject to tax because it is provided to third parties and does not constitute a statutory fee.

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2016-08-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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