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V0157-18 ·26 January 2018 ·consulta-vinculante Medium impact
Tax

Parking service concessionaire must invoice the City Council for service management

A City Council has requested clarification on whether the company awarded the regulated parking management contract must issue invoices for its services. The DGT ruled that, although the administrative concession itself is not subject to VAT, the services provided by the company to the City Council are subject to VAT and must be invoiced.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for administrative concessions, distinguishing between the concession itself and the specific services provided to the public administration.

Lifecycle

2018-01-26PublishedPublished 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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