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A query was raised regarding whether management mandates performed by a public commercial company for a Directorate-General are subject to VAT. The DGT determines that they are not subject to VAT if the company acts as an instrumental in-house resource and a technical service for the Administration.
This ruling clarifies the VAT status of public companies providing management services to public administrations, provided they function as internal technical support rather than independent commercial entities.
The tax team reviews your specific situation.
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