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V0152-25 ·12 February 2025 ·consulta-vinculante Medium impact
Tax

Services provided by a separate legal entity acting as an in-house unit may be not subject to VAT

A City Council inquires whether the management of a bus station carried out by a municipal capital commercial entity is subject to VAT. The DGT responds that, as it is a separate legal entity acting as an in-house unit, the service is not subject to the tax provided that it does not consist of the specific activities listed in the exceptions of the law.

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Lifecycle

2025-02-12PublishedPublished 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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