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V2141-19 ·13 August 2019 ·consulta-vinculante Medium impact
Tax

Parking service on private land managed by a commercial society is a private price subject to VAT

A commercial society owned by a municipality asks whether parking services on private land constitute a fee and whether they are subject to VAT. The DGT responds that, as the land is private and managed by a commercial entity, the consideration is a private price subject to VAT.

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2019-08-13PublishedPublished 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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