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V5379-16 ·20 December 2016 ·consulta-vinculante Medium impact
Tax

Transfer of use of a swimming pool after construction is classified as a first supply of goods subject to VAT

A company holding a public works concession has enquired whether the termination of the contract and the amounts received are subject to VAT. The DGT has determined that the transfer of use constitutes a supply of goods subject to the tax, whereas compensation for damages does not form part of the taxable base.

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Lifecycle

2016-12-20PublishedPublished 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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