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V2831-14 ·20 October 2014 ·consulta-vinculante Medium impact
Tax

Services of a property owners' association in an industrial area are VAT liable

A company asks whether lighting and security services provided by its property owners' association in an industrial area are subject to VAT. The DGT responds that these services are VAT liable as they are part of the association's business activity.

In 6 key points

Lifecycle

2014-10-20PublishedPublished 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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