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V1059-17 ·4 May 2017 ·consulta-vinculante Medium impact
Tax

Services provided through instrumental proprietary means via management mandates are not subject to VAT

The taxpayer asks whether operations derived from management mandates are subject to VAT. The DGT responds that services provided by public sector entities holding the status of instrumental proprietary means and technical service of the mandating Public Administration are not subject to VAT.

In 6 key points

Lifecycle

2017-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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