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V1243-22 ·3 June 2022 ·consulta-vinculante Medium impact
Tax

Services provided by a commercial entity as a personified self-owned means may not be subject to VAT

A commercial entity wholly owned by a City Council inquires whether the services provided to the City Council (crane, maintenance, depot operation, etc.) and the lease of a premises are subject to VAT. The DGT determines that taxability depends on whether the services are provided under the figure of personified self-owned means or according to other cases of non-taxability.

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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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