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V0694-19 ·28 March 2019 ·consulta-vinculante Medium impact
Tax

University Consortium services may be outside the scope of VAT if acting as a personified self-managed entity

A University Consortium has requested clarification on whether its services to member universities are exempt from VAT. The DGT indicates that services will be outside the scope of VAT if the requirements for a personified self-managed entity or administrative dependency are met; however, services provided to third parties or the supply of goods will be subject to VAT.

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2019-03-28PublishedPublished 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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