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V2155-23 ·21 July 2023 ·consulta-vinculante Medium impact
Tax

Services to public or dependent entities exempt from VAT

An autonomous public entity asks about VAT applicability on its services and deductibility of fees. The DGT states that services provided to the Administration it depends on or to entities fully dependent on it are exempt from VAT, except in specific activities.

In 6 key points

Lifecycle

2023-07-21PublishedPublished 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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