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V0239-22 ·10 February 2022 ·consulta-vinculante Medium impact
Tax

Management services for an animal registry provided by a professional association are subject to VAT

A Veterinary Association inquires whether the income received from a City Council for managing a municipal animal registry is subject to or exempt from VAT. The DGT responds that the contribution from the City Council constitutes the consideration for the services provided, therefore the transaction is subject to the tax.

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Lifecycle

2022-02-10PublishedPublished 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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