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V0509-23 ·3 March 2023 ·consulta-vinculante Medium impact
Tax

Services between state-owned entities exempt from VAT except aeroportuaries

A state commercial entity asks whether consultancy and ICT support services contracted with other state commercial entities are subject to VAT. The DGT determines that such services are exempt if provided between fully dependent state entities, provided they are not classified as aeroportuaries.

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2023-03-03PublishedPublished 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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