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V0530-21 ·9 March 2021 ·consulta-vinculante Medium impact
Tax

Support services provided by a regional institute are subject to VAT if the recipient entity is owned by a public university

A foundation owned by an autonomous community and a public university has requested a ruling on whether support services received from a regional institute (dependent on the same community) are subject to VAT. The DGT has ruled that they are indeed subject to the tax.

In 6 key points

Lifecycle

2021-03-09PublishedPublished 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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