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V1219-21 ·4 May 2021 ·consulta-vinculante Medium impact
Tax

Parking maintenance services provided by a cooperative to its members are subject to VAT

A cooperative has requested clarification on whether periodic charges to its members for the maintenance of a parking area managed under a municipal concession are subject to VAT. The Directorate General for Taxes (DGT) has ruled that the service is subject to the tax as it is carried out within the scope of a business activity.

In 6 key points

How it affects those involved

This ruling clarifies that services provided by cooperatives to their members can be subject to VAT if they constitute a business activity, affecting how such cooperatives structure their fees and tax obligations.

Lifecycle

2021-05-04PublishedPublished 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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