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A local authority has requested a ruling regarding the VAT treatment of the sale of parking spaces and compensation paid for the termination of a concession. The DGT has determined that the sale of the spaces is subject to VAT but may be exempt, and that the compensation would only be subject to VAT if it constitutes consideration for the reversion of the property.
Cuestión planteada Si la venta de las plazas de garaje está sujeta al Impuesto sobre el Valor Añadido.
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