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V5427-16 ·22 December 2016 ·consulta-vinculante Medium impact
Tax

VAT application on ticket sales depends on whether acting on own or behalf of others

A ticket sales company has requested clarification regarding the taxation, taxable base, accrual, and invoicing of its operations. The DGT clarifies that the treatment depends on whether the company acts as an intermediary or as a direct provider of the access service.

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2016-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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