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VAT treatment of the supply of power in charging points for electric cars (binding ruling)

As a result of the increase in registrations of electric vehicles and installation of charge points in Spain, as well as the specific regulations related to electricity supplies, the General Directorate of Taxation (GDT) has issued a binding ruling confirming the VAT treatment of energy companies (suppliers) that intend to install vehicle charge stations at shopping centres and parking lots.

Source BDO

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