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V2964-15 ·7 October 2015 ·consulta-vinculante Medium impact
Tax

Management mandates performed by public business entities may be subject to VAT

A public business entity requested a ruling on whether its services provided through management mandates and the services it receives are subject to VAT. The DGT determined that its services are subject to the tax when provided to public bodies that do not qualify as Public Administrations, and that the services it receives are also subject to VAT.

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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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