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A Consortium has requested clarification on whether waste management services provided to its constituent entities are subject to VAT. The DGT has determined that these services are not subject to VAT if they are provided to the Public Administrations to which the Consortium belongs, provided that these Administrations hold full ownership of the services.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados, objeto de la consulta.
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