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V0784-15 10 March 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · encomienda de gestión

The provision of services through management mandates by an autonomous body is not subject to VAT

A query is made as to whether operations carried out by an autonomous body through management mandates are subject to VAT. The DGT responds that the provision of services is not subject to tax if the body acts as an instrumental own-means and a technical service of the Administration.

The question raised

Question raised: Liability for Value Added Tax of the operations carried out by the Autonomous Body derived from management mandates.

The DGT's ruling

The provision of services carried out by an autonomous body by virtue of management mandates is not subject to VAT if it holds the status of an instrumental own-means and a technical service of the Administration. However, the supply of goods, such as works executions with a contribution of materials exceeding 40% of the taxable base, shall be subject to the tax. If the mandate is a single operation with mixed elements, the taxability shall be determined according to the nature of the principal element based on its economic relevance.

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