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V5170-16 ·29 November 2016 ·consulta-vinculante Medium impact
Tax

Leasing of commercial premises by a political party is subject to VAT

A political party has requested clarification on whether leasing its property to a third party is exempt from VAT. The DGT has determined that the transaction is subject to the tax, as it does not fall under the exemptions applicable to non-profit entities or financial support contributions.

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2016-11-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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