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V1242-22 ·3 June 2022 ·consulta-vinculante Medium impact
Tax

Public sector contributions may be subject to VAT as consideration

A public foundation asked whether transfers from an autonomous community to fund its services were subject to VAT and whether it could deduct the VAT paid. The DGT replied that such contributions constitute consideration and are subject to VAT, provided the legal requirements for deduction are met.

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2022-06-03PublishedPublished 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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