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V0538-22 ·17 March 2022 ·consulta-vinculante Medium impact
Tax

Cession of public property use exempt from VAT

A municipality asks about the taxation of the transfer of a municipal pool, supply charges, and the deductibility of improvement works. The DGT confirms that the use of public property is VAT-exempt and examines supply charges based on their nature.

In 6 key points

How it affects those involved

The exemption of public property use from VAT clarifies the tax treatment of municipal asset transfers and supply costs, affecting local government financial planning and accounting practices.

Lifecycle

2022-03-17PublishedPublished 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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