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A fully public limited company has requested a ruling regarding the VAT liability of services provided by itself and its subsidiaries. The DGT has determined that these services are not subject to tax if provided between entities wholly dependent on the same Administration, except for specific activities such as transport or telecommunications.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados por la consultante o por las sociedades participadas directa o indirectamente por la consultante.
Los servicios prestados por una entidad pública a favor de otras sociedades íntegramente dependientes de la misma Administración no están sujetos al IVA, según el artículo 7.8.º de la Ley 37/1992. Esta no sujeción no se aplica si los servicios corresponden a las actividades enumeradas en el apartado F) del mismo artículo, como telecomunicaciones, transporte o distribución de energía. Asimismo, los servicios prestados por sociedades dependientes a la consultante tampoco estarán sujetos, salvo que se trate de dichas actividades excluidas. El servicio de gestión del DUA de importación no está sujeto siempre que no sea accesorio al transporte de personas o bienes.
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