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V2912-15 ·7 October 2015 ·consulta-vinculante Medium impact
Tax

Leases by a wholly publicly owned company to its dependent administrations are not subject to VAT

A commercial company, with capital held by a regional public enterprise and a City Council, has enquired whether its leases to these administrations are subject to VAT. The DGT ruled that, as the capital is entirely publicly owned, these transactions are not subject to the tax.

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2015-10-07PublishedPublished 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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