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V0082-14 16 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entidad urbanística

Public space maintenance services by urban development entities are VAT exempt

An urban development entity responsible for maintaining an industrial estate has requested a ruling on whether its services are subject to VAT. The DGT has determined that the provision of services for the maintenance of public domain and public use spaces is exempt.

The question raised

Subject to Tax of the services provided.

The DGT's ruling

The services provided by urban development entities for the maintenance of urban development works in open spaces of public domain and use are exempt under Article 20.One.12 of Law 37/1992. This exemption does not apply to the maintenance of open spaces of private domain and use, nor to other services other than those mentioned. The exemption also does not extend to fees for urban development services.

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