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V2521-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

Public space maintenance services by urban development entities are exempt from VAT

A maintenance urban development entity has requested a ruling on whether security, cleaning, gardening, and administrative services provided to its members are subject to VAT. The DGT has determined that the maintenance of public domain and public use spaces is exempt, whereas other services are not.

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2019-09-17PublishedPublished 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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