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A State Directorate has consulted whether services provided to a public company through a management mandate are subject to VAT. The DGT ruled that they are not subject to VAT if the company acts as an instrumental internal resource and a technical service for the Administration.
This ruling clarifies the VAT status of management mandates, confirming that services provided by public entities acting as technical arms of the Administration do not trigger VAT liability.
The tax team reviews your specific situation.
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