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V2174-17 ·22 August 2017 ·consulta-vinculante Medium impact
Tax

Security services provided by urban development entities are subject to VAT

An urban development entity enquired whether the surveillance and security services it provides to its members are subject to VAT. The DGT ruled that these operations are taxable and not exempt, distinguishing them from the maintenance of public spaces.

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2017-08-22PublishedPublished 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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