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A religious congregation enquired whether a severance payment, agreed as part of the cost of a catering service, should be subject to VAT. The DGT ruled that, as it forms part of the agreed remuneration, it constitutes consideration for the service and must be included in the taxable amount.
Cuestión planteada Si el importe de dicha indemnización debe formar parte de la base imponible del Impuesto sobre el Valor Añadido de la prestación de servicios que recibe la consultante.
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