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V0862-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

Services provided by a comarca to its municipalities are exempt from VAT

The DGT responds that services rendered by a municipal consortium to its municipalities are not subject to VAT, except in specific cases such as telecommunications, energy or transport.

In 6 key points

How it affects those involved

VAT does not apply to services provided by a municipal consortium to its member municipalities, except in specific sectors.

Lifecycle

2015-03-23PublishedPublished 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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