Skip to content
V1362-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

Conservation entities must charge VAT on private and security services, but not on public areas

A conservation urban entity has requested clarification on whether it must charge VAT for its services and how to determine its right to deduction. The DGT clarifies that services for the conservation of public spaces are exempt, whereas those for private spaces or security are subject to the tax.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for urban conservation entities, distinguishing between exempt public space maintenance and taxable private or security services, which directly affects their ability to deduct input VAT.

Lifecycle

2023-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact