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V0734-16 24 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entidad urbanística de conservación

Public space maintenance services by urban development entities are VAT exempt

A query was raised regarding whether maintenance services provided by an urban development entity to preserve public domain and use spaces are exempt from VAT. The DGT has determined that these operations are exempt as they constitute services provided to members by a non-profit entity for civic purposes.

The question raised

Exemption of services provided by the urban development maintenance entity.

The DGT's ruling

Services for the maintenance of urban development works in public domain and use open spaces are exempt pursuant to Article 20.One.12 of Law 37/1992. The exemption does not apply to the maintenance of private domain and use spaces nor to other services other than those indicated by the Supreme Court. The exemption also does not extend to fees for urban development services.

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