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V0822-19 ·16 April 2019 ·consulta-vinculante Medium impact
Tax

Services provided by a personified in-house unit to contracting authorities are not subject to VAT

A commercial company acting as a personified in-house unit for the State has requested a ruling on the VAT liability of its services and leases. The DGT clarifies that services are not subject to VAT if provided to entities with the status of a contracting authority, and real estate leases are not subject to VAT if the recipient is the General State Administration or entities wholly dependent on it.

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2019-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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