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V1344-20 ·11 May 2020 ·consulta-vinculante Medium impact
Tax

State commercial company services may or may not be VAT liable depending on recipient and activity

A state commercial company acting as a personified own medium queries whether its services are subject to VAT. The DGT clarifies that liability depends on whether services are provided under own medium assignments to dependent public administrations or to independent entities, and on whether the activity is exempt by law.

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2020-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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