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V1545-15 22 May 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · medio propio instrumental

Services via own instrumental not VAT liable, but goods deliveries are

A commercial company owned by an autonomous community asks whether its services as own instrumental are VAT liable. The DGT responds that services are not liable, but deliveries of goods are.

The question raised

1st Subjectivity to Value Added Tax of the operations carried out by the applicant on behalf of the Autonomous Community.

The DGT's ruling

The provision of services carried out by a commercial company acting as an instrumental internal resource and technical service for a Public Administration, through management mandates, is not subject to VAT. However, this non-subjectivity does not apply to the supply of goods, which shall be subject to the tax. If the mandate is a single operation where services and goods cannot be segregated, the treatment of the operation with the greatest economic relevance shall apply.

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