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V1979-14 23 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · no sujeción

Storage and custody services for judicial objects are subject to VAT

A public entity has enquired whether the management of a judicial storage facility is subject to VAT. The DGT has ruled that these storage and custody activities are subject to the tax, regardless of the consideration received.

The question raised

Taxability of the described deposit service.

The DGT's ruling

Storage and warehousing activities carried out by public entities are subject to VAT pursuant to Article 7.8 h) of Law 37/1992. Therefore, the service of deposit and custody of objects judicially seized is subject to the tax. As it is a taxable operation, the entity may exercise the right to deduct the tax incurred if it meets the legal requirements.

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