Skip to content
V0619-19 ·22 March 2019 ·consulta-vinculante Medium impact
Tax

Services provided via personified self-managed assignments are not subject to VAT (subject to exceptions)

A public entity has requested clarification on whether services received from a company and its subsidiary, acting as a personified self-managed entity, are subject to VAT. The DGT has ruled that, under Article 32 of the Public Sector Contracts Law, these services are not subject to the tax.

In 6 key points

Lifecycle

2019-03-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact