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V1889-23 ·29 June 2023 ·consulta-vinculante Medium impact
Tax

An entity may be liable for VAT when managing supplies in its own name and deducting its tax quotas

An entity without legal personality manages common expenses and private supplies for a business park. The DGT determines that it acts as a trader when managing supplies in its own name, but as a final consumer regarding common expenses.

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2023-06-29PublishedPublished 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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