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A public entity has requested clarification on whether services received from a company and its subsidiary, acting as a personified self-managed entity, are subject to VAT. The DGT has ruled that, under Article 32 of the Public Sector Contracts Law, these services are not subject to the tax.
Cuestión planteada Sujeción de los servicios prestados a la entidad consultante en virtud de los encargos del artículo 32 de la Ley de Contratos del Sector Público.
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