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A state commercial entity asks whether consultancy and ICT support services contracted with other state commercial entities are subject to VAT. The DGT determines that such services are exempt if provided between fully dependent state entities, provided they are not classified as aeroportuaries.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones descritas.
Los servicios prestados entre entidades íntegramente dependientes de la Administración General del Estado no están sujetos al IVA, según el artículo 7.8º letra E) de la Ley 37/1992. No obstante, esta no sujeción no se aplica si los servicios son aeroportuarios, los cuales siempre estarán sujetos al impuesto según la letra F) d´). Se consideran servicios aeroportuarios aquellos vinculados a la gestión o infraestructura del aeropuerto, y no los de soporte general o asesoramiento.
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