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V0487-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

Administrative concession for the operation of a nursing home is not subject to VAT

A query was raised regarding whether the monthly fee paid by a company to a City Council for the management of a nursing home is subject to VAT. The DGT has determined that, as it constitutes a public service management contract, the concession is not subject to the tax.

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2022-03-10PublishedPublished 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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