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V0074-22 ·18 January 2022 ·consulta-vinculante Medium impact
Tax

The provision of services by a professional association to an administration is subject to VAT

A professional association inquires whether the legal-labor orientation services it provides to a Regional Ministry through an agreement are subject to or exempt from VAT. The DGT determines that, as the association acts in its own name and receives an amount for doing so, the operations are subject to the tax.

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Lifecycle

2022-01-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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