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V0784-15 ·10 March 2015 ·consulta-vinculante Medium impact
Tax

The provision of services through management mandates by an autonomous body is not subject to VAT

A query is made as to whether operations carried out by an autonomous body through management mandates are subject to VAT. The DGT responds that the provision of services is not subject to tax if the body acts as an instrumental own-means and a technical service of the Administration.

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2015-03-10PublishedPublished 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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