Skip to content
Back to index
V1059-17 4 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · encomiendas de gestión

Services provided through instrumental proprietary means via management mandates are not subject to VAT

The taxpayer asks whether operations derived from management mandates are subject to VAT. The DGT responds that services provided by public sector entities holding the status of instrumental proprietary means and technical service of the mandating Public Administration are not subject to VAT.

The question raised

Question raised: Subjectivity of operations derived from management mandates.

The DGT's ruling

Services provided by virtue of management mandates by public sector entities that hold the status of instrumental proprietary means and technical service of the mandating Public Administration shall not be subject to the Tax. This non-subjectivity applies exclusively to the provision of services, not to the supply of goods. Non-subjectivity does not apply when services are provided to public law entities that do not hold the status of Public Administration pursuant to Article 7.8 of Law 37/1992.

Email
Contact