Skip to content
V2984-16 ·27 June 2016 ·consulta-vinculante Medium impact
Tax

Administrative cemetery service concessions are exempt from VAT, but services provided by the concessionaire are subject to it

A query was raised regarding whether the granting of a cemetery service concession by a City Council to a private company is subject to VAT. The DGT has determined that the administrative concession itself is not subject to VAT, although the services provided by the concessionaire to the user are.

In 6 key points

Lifecycle

2016-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact