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V0301-22 ·17 February 2022 ·consulta-vinculante Medium impact
Tax

VAT exemption for outsourced administration services depends on specificity and essentiality

An investment fund management company has requested a ruling on whether administration services delegated to a third party are exempt from VAT. The DGT has determined that the exemption only applies if the services are specific and essential to the management of the fund.

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2022-02-17PublishedPublished 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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