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A company has enquired whether receiving part of a compensation payment for the loss of postage bonuses is subject to VAT. The DGT has ruled that, as it does not constitute consideration for a service, it does not form part of the tax base.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido del pago de parte de la indemnización por la sociedad a la consultante.
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