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V3735-16 ·7 September 2016 ·consulta-vinculante Medium impact
Tax

Management commission services are not subject to VAT if the company acts as an instrumental in-house resource

A commercial company owned by a City Council has requested a ruling on whether its management services for a residential care home are subject to VAT. The DGT has ruled that they are not subject to VAT provided the company acts as an instrumental in-house resource and a technical service for the Administration through management commissions.

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2016-09-07PublishedPublished 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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