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V1028-25 ·20 June 2025 ·consulta-vinculante Low impact
Tax

A local council may deduct VAT on technical services if acting as an urbanisation agent

A local council asks whether it can deduct VAT on technical services contracted to carry out urbanisation works through direct management. The DGT responds that, when acting as an urbanisation agent, its urbanisation services are subject to VAT and give rise to a deduction right.

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2025-06-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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