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V0114-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

Regulated parking services provided by a commercial entity owned by a City Council are subject to VAT

A commercial entity wholly owned by a City Council has requested a ruling on whether fees for regulated parking in blue zones constitute taxes (tasas) and whether they are subject to VAT. The DGT has determined that the remuneration is of a tax nature and that the services are subject to VAT, as the entity is a commercial company.

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2023-02-03PublishedPublished 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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