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A commercial entity wholly owned by a City Council inquires whether the services provided to the City Council (crane, maintenance, depot operation, etc.) and the lease of a premises are subject to VAT. The DGT determines that taxability depends on whether the services are provided under the figure of personified self-owned means or according to other cases of non-taxability.
Question raised: Taxability of said services under Value Added Tax.
The inquiring entity has the status of a taxable person and its services are subject to VAT, unless cases of non-taxability are met. Services provided as personified self-owned means pursuant to Article 32 of the Public Sector Contracts Law are not subject to the tax. Likewise, services provided by public sector entities to the Administration to which they belong entirely are not subject to the tax, pursuant to Article 7.8, letter D of Law 37/1992. Notwithstanding, the municipal depot operation service shall be subject to the tax as it is included in the storage and warehousing activities of letter F of the aforementioned article.
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