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V2700-18 ·5 October 2018 ·consulta-vinculante Medium impact
Tax

Transfers of public revenue collected by a company are not subject to VAT

A company manages public services for a local council and transfers the collections made on its behalf on a quarterly basis. The DGT rules that these transfers are not subject to VAT and states it cannot rule on the obligation to issue invoices to evidence the receipt of funds.

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2018-10-05PublishedPublished 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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