This circular deals with the VAT regime applicable to autonomous municipal companies, in particular with regard to the application of the exemptions provided for in Article 44, § 2, 3 °, 4 °, a), 6 °, 7 ° or 9 °, of the VAT Code. This circular replaces VAT decision no. E.T.129.288 of 19.01.2016.
Source Fisconet
