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V0005-16 5 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · no sujeción

No obligation to issue invoices for parking services managed by a local authority via fees

A company inquired whether a local authority is required to issue an invoice for a parking service. The DGT ruled that, as the charge is a fee, the transaction is not subject to VAT and there is no obligation to issue an invoice.

The question raised

Obligation to issue an invoice by said City Council.

The DGT's ruling

Services provided directly by public entities through consideration of a tax nature are not subject to VAT. As there is no transaction for the purposes of the tax, the obligation to issue an invoice does not arise, although other documents may be issued to justify the payment.

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