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V0938-20 17 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · explotación de infraestructuras ferroviarias

Operation of railway infrastructure is subject to VAT, including management functions

A query was raised regarding whether the concept of 'operation of railway infrastructure' under Article 7.8.d) of the VAT Act includes management functions. The DGT ruled that it does, incorporating the duties assigned to infrastructure managers.

The question raised

Concept of "operation of railway infrastructures" for the purposes of Article 7. 8º. d) of the Value Added Tax Law.

The DGT's ruling

The expression 'operation of railway infrastructures' must be interpreted as the set of functions that community and national regulations attribute to infrastructure managers. This includes installation, maintenance, operation, traffic management, and control-command and signaling. Therefore, the provision of services carried out by managers in the exercise of these functions is subject to VAT.

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