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V1452-20 ·18 May 2020 ·consulta-vinculante Medium impact
Tax

Regulatory Council functions are exempt from VAT, except for services in competition with the market

A Regulatory Council of a Protected Geographical Indication has requested clarification on whether its subsidies and fees are subject to VAT. The DGT ruled that functions assigned by Regulation do not constitute a business activity, although certain specific services may be subject to VAT.

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2020-05-18PublishedPublished 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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