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V1791-15 ·8 June 2015 ·consulta-vinculante Medium impact
Tax

Services provided by a public business entity through a management mandate are not subject to VAT

A general directorate inquired whether the services provided by a public business entity attached to its ministry were subject to VAT. The DGT responds that, as they are carried out through a management mandate and hold the status of an instrumental internal resource, such operations are not subject to the tax.

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2015-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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