Skip to content
Back to index
V0509-23 3 March 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · no sujeción

Services between state-owned entities exempt from VAT except aeroportuaries

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.

The question raised

Sujeción al Impuesto sobre el Valor Añadido de las operaciones descritas.

Free assessment and quote