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V0813-20 13 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · administración pública

VAT applicability to services and publications of a public entity: the importance of its dependence on the General State Administration

A public entity has requested a ruling on whether its publications and services provided to the State Attorney General's Office are subject to VAT. The DGT determines that applicability depends on whether the entity is a Public Administration or a separate legal entity acting as its own means, and notes the reduced rate for books and magazines.

The question raised

Liability for Value Added Tax regarding said publications and provision of services.

The DGT's ruling

If the entity is neither a Public Administration nor a personified self-owned medium, and the operations are carried out for consideration, they shall be subject to VAT. In the event that the applicant depends on the General State Administration, the services provided to the State Attorney General's Office would not be subject. For publications, the 4% rate shall apply if they are books, newspapers, or magazines that do not consist fundamentally of advertising.

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