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A City Council inquires whether the management of a bus station carried out by a municipal capital commercial entity is subject to VAT. The DGT responds that, as it is a separate legal entity acting as an in-house unit, the service is not subject to the tax provided that it does not consist of the specific activities listed in the exceptions of the law.
Question posed: Liability for Value Added Tax of this management service provided to the inquirer by the aforementioned municipal entity.
Services provided by public sector entities that hold the status of a separate legal entity acting as an in-house unit of the contracting authority are not subject to VAT, pursuant to Article 7.8 letter C) of Law 37/1992. This non-subjectivity is maintained provided that the activity is not one of the exceptions listed in section F) of the same article, such as telecommunications, transport, or energy distribution. In the specific case, the management of the bus station is not included in said list of taxable activities.
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