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V1944-24 9 September 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · concesión demanial

The operation of a cafeteria in a hospital is subject to VAT, regardless of its legal form

A public hospital inquires whether the royalties for concessions of an ATM, a cafeteria, and telephony services are subject to VAT. The DGT determines that the cafeteria is always subject to the tax due to its business nature, whereas the ATM and telephony depend on their legal classification.

The question raised

Question raised: Whether said concessions are subject to Value Added Tax.

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