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V1361-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

Conservation entities must not charge VAT on public space maintenance services

A conservation urban entity has requested clarification regarding whether it must charge VAT on its services and its right to tax deductions. The Directorate General for Taxes (DGT) has ruled that conservation services for public domain and public use spaces are exempt, whereas services for private spaces or security are subject to VAT.

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2023-05-22PublishedPublished 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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