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V3170-15 ·20 October 2015 ·consulta-vinculante Medium impact
Tax

Management mandates are not subject to VAT if they qualify as an instrumental in-house resource and technical service

A Social Security management entity inquired whether training services provided by a commercial company (acting as an instrumental in-house resource) through management mandates are subject to VAT. The DGT ruled that they are not subject to VAT, provided the requirements of being an instrumental in-house resource and a technical service are met.

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2015-10-20PublishedPublished 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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