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V0646-15 ·20 February 2015 ·consulta-vinculante Medium impact
Tax

Services provided by a state-owned company as an instrumental tool via management mandates are not subject to VAT

A query was raised regarding whether services provided by a state-owned company, acting as an instrumental tool and technical service for the Administration, are subject to VAT. The DGT ruled that, as these operations are carried out through management mandates, they are not subject to the tax.

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2015-02-20PublishedPublished 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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