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V3129-15 ·16 October 2015 ·consulta-vinculante Medium impact
Tax

Services provided by a public commercial company as an instrumental internal resource under management mandates are not subject to VAT

A public commercial company of an Autonomous Community has enquired whether its leasing, security, and cleaning services are subject to VAT. The DGT has determined that these services are not subject to VAT if provided through management mandates acting as an instrumental internal resource for the Administration.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status of services provided by public companies acting as internal resources for public administrations, potentially reducing tax burdens for such entities when operating under specific management mandates.

Lifecycle

2015-10-16PublishedPublished 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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