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V2003-17 ·26 July 2017 ·consulta-vinculante Medium impact
Tax

Free entrepreneurship support activities are not subject to VAT, but facility leasing is

A commercial entity has enquired whether its free support services for entrepreneurs and the leasing of facilities to related parties are subject to VAT. The DGT has determined that free services of general interest are not subject to the tax, whereas the leasing of spaces and material resources is.

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2017-07-26PublishedPublished 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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