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V0733-22 ·4 April 2022 ·consulta-vinculante Medium impact
Tax

Transfers from municipal groups to political parties are subject to VAT if they remunerate services

A City Council has requested clarification on whether fund transfers from a municipal group to its political party, in exchange for services such as consultancy or supplies, are subject to VAT. The DGT has ruled that if these transfers constitute consideration for specific services, the transaction is subject to VAT at a rate of 21%.

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2022-04-04PublishedPublished 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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