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V1470-23 ·31 May 2023 ·consulta-vinculante Medium impact
Tax

Security services provided by a management entity to its members are subject to VAT if invoiced at a price independent of statutory fees

An industrial estate management entity consulted whether it should charge VAT on security services contracted from third parties and for its members, and whether it was entitled to VAT deductions. The DGT ruled that if the charge is independent of the statutory fees, the provision of services is subject to VAT.

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2023-05-31PublishedPublished 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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