Skip to content
V2059-16 ·12 May 2016 ·consulta-vinculante Medium impact
Tax

Services provided by an instrumental in-house unit to Public Administrations may be exempt from VAT

A town planning entity acting as an instrumental in-house unit for the Generalitat de Catalunya has requested a ruling on the VAT liability of its services. The DGT has determined that non-liability depends on whether the service is provided via a management mandate to dependent Public Administrations or if it constitutes specific business activities.

In 6 key points

Lifecycle

2016-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact