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V1329-17 ·30 May 2017 ·consulta-vinculante Medium impact
FISCAL

Services provided by public administration instrumental bodies via management assignments are exempt from VAT

A public capital society acting as an instrumental body queries whether its services are subject to VAT. The DGT determines that services provided through management assignments are exempt from VAT, except where the activities involve specific sectors such as telecommunications or energy.

In 6 key points

Lifecycle

2017-05-30PublishedPublished 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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