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V0862-15 23 March 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · no sujeción

Services provided by a comarca to its municipalities are exempt from VAT

The DGT responds that services rendered by a municipal consortium to its municipalities are not subject to VAT, except in specific cases such as telecommunications, energy or transport.

The question raised

Cuestión planteada Sujeción de las operaciones efectuadas por la Mancomunidad de municipios a los municipios.

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