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V0234-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Administrator remuneration in holding companies subject to VAT

A holding company managing its subsidiaries and acting as a sole administrator queries whether its services are subject to VAT. The DGT determines that, as a mixed holding with management involvement, its services and administrator remuneration are subject to tax.

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2025-03-05PublishedPublished 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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