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V0783-15 ·10 March 2015 ·consulta-vinculante Medium impact
Tax

Services of a public administration's own medium not subject to VAT under certain management and ownership conditions

A publicly owned commercial society, with public medium status and technical services, inquires about the VAT applicability of its services. The DGT determines that services provided under management delegation or to the owning administration are not subject to VAT, but those provided to public enterprise bodies or commercial companies are.

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Lifecycle

2015-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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