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A commercial company dependent on an Autonomous Community has inquired whether the management of a science park for another entity within the same Administration is subject to VAT. The DGT has ruled that there is no VAT liability provided that the requirements of the Public Sector Contracts Law are met and no specific activities from the list of exceptions are carried out.
Cuestión planteada Sujeción del servicio al Impuesto sobre el Valor Añadido.
Los servicios prestados por una sociedad dependiente de una Administración autonómica a otra entidad íntegramente dependiente de la misma no están sujetos al IVA, según el artículo 7.8.º letra E) de la Ley 37/1992. Esta no sujeción aplica siempre que no se ostente la condición de medio propio personificado y que las actividades no figuren en la lista de excepciones del apartado F) del mismo artículo. En caso de realizar operaciones sujetas y no sujetas, se deberá aplicar un criterio de imputación de cuotas para la deducción.
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