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V0734-16 ·24 February 2016 ·consulta-vinculante Medium impact
Tax

Public space maintenance services by urban development entities are VAT exempt

A query was raised regarding whether maintenance services provided by an urban development entity to preserve public domain and use spaces are exempt from VAT. The DGT has determined that these operations are exempt as they constitute services provided to members by a non-profit entity for civic purposes.

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2016-02-24PublishedPublished 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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