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V2240-22 ·26 October 2022 ·consulta-vinculante Medium impact
Tax

Cemetery services managed by concessionaires are non-tax public patrimonial activities and are subject to VAT

A City Council has requested a ruling on the legal nature of charges for cemetery and mortuary services managed via concession and their liability for VAT. The DGT has determined that, as these are managed by a commercial concessionaire, cemetery charges constitute non-tax public patrimonial activities and the services are subject to VAT.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of services managed through administrative concessions, distinguishing between non-tax public activities and taxes, and confirming the application of VAT to such services.

Lifecycle

2022-10-26PublishedPublished 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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