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V2720-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

Recharging of expenses is subject to VAT and the taxable base depends on the agreement between the parties

A public body has enquired whether the services provided by a state-owned commercial entity and the recharging of its expenses are subject to VAT. The DGT indicates that the taxability of the services depends on whether the requirements for non-taxability under management mandates or administrative dependency are met, and that the recharging of expenses constitutes a taxable supply.

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2021-11-08PublishedPublished 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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