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V2413-20 14 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Souvenirs and supervised parking subject to VAT, except public parking fees

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.

The question raised

Issue raised: Liability for Value Added Tax on souvenir sales activities and regulated supervised parking.

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