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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

Tax liability of operations carried out by the Mancomunidad of municipalities to the municipalities.

The DGT's ruling

The provision of services by a Mancomunidad to the municipalities that compose it is not subject to VAT, provided that these are not the activities expressly subject to tax under Article 7.8 of Law 37/1992. However, if the Mancomunidad carries out construction works or building rehabilitation involving the supply of materials that exceed 40% of the cost, these shall be considered supplies of goods subject to tax.

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