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V3301-16 ·13 July 2016 ·consulta-vinculante Medium impact
Tax

Maintenance services for public spaces provided by urban development entities are exempt from VAT

A query was raised regarding whether urban development maintenance entities must apply VAT to their services and whether they can deduct the tax from their expenses. The DGT has determined that the maintenance of public domain and public use spaces is exempt, whereas the maintenance of private spaces is not.

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2016-07-13PublishedPublished 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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