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V0259-23 ·14 February 2023 ·consulta-vinculante Medium impact
Tax

Tax management services provided by a local commercial company to its city council are not subject to VAT

A local commercial company owned by a city council has requested a ruling on whether its tax management services are subject to VAT. The DGT has determined that, although it does not constitute a separate legal entity acting as its own department, the services are not subject to VAT if they are provided to the Public Administration to which it belongs.

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2023-02-14PublishedPublished 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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