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V5022-26 ·8 June 2026 ·consulta-vinculante Medium impact
Tax

Fiduciary compensation bodies are VAT and corporate tax payers

A fiduciary compensation body asks whether it must file corporate tax and whether it must charge VAT on personnel expenses to owners. The DGT responds that it is a corporate tax payer and must charge VAT on urbanisation services provided to members.

In 6 key points

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2026-06-08PublishedPublished 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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