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A local council asks whether the sale of souvenirs and supervised parking is subject to VAT and IAE. The DGT states that the sale of souvenirs is VATable, while parking may or may not be subject to VAT depending on whether it is a public price or a fee.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las actividades de venta de souvenirs y de aparcamiento vigilado regulado.
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