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V0075-22 ·18 January 2022 ·consulta-vinculante Medium impact
Tax

The transfer of spaces by a public university is not subject to VAT if carried out through a concession or administrative authorization regarding public domain assets

A public university inquires whether the transfer of its spaces for examinations or filming is exempt from VAT under the assumption of non-subjectivity. The DGT responds that it will depend on whether the assets are part of the public domain and are transferred through a concession or administrative authorization, or whether they are patrimonial assets transferred under a different title.

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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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