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A Mancomunidad of municipalities has requested a ruling on whether 'machinery park' services, provided via management mandates to its member town councils, are subject to VAT. The DGT has ruled that they are not subject to VAT if the Mancomunidad holds the status of a personified 'own means' of the contracting authority.
Question raised: Liability for Value Added Tax on the services subject to the consultation.
Services shall not be subject to tax when provided through management commissions, provided that the providing entity holds the status of a personified own means of the contracting authority pursuant to the Law on Public Sector Contracts. This non-subjectivity also applies to services provided to Public Administrations from which the entity is entirely dependent. Notwithstanding, services carried out in the exercise of the specific activities listed in Article 7.8 of the VAT Law shall be subject to tax.
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