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V1826-18 ·22 June 2018 ·consulta-vinculante Medium impact
Tax

Cleaning and gardening services between entities fully dependent on the same Public Administration are not subject to VAT

A municipal cleaning and gardening company inquired whether its services to another company owned by the same City Council are subject to VAT. The DGT ruled that, as the entities are fully dependent on the same Public Administration, the transaction is not subject to the tax.

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2018-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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