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V2251-15 17 July 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Lease of a transformer station for electricity supply is subject to VAT

The DGT responds that the exemption for services such as leasing does not apply to the lease of a transformer station for the Sagrada Familia project under the agreement with the Holy See.

The question raised

Exemption from Value Added Tax.

The DGT's ruling

The exemptions or cases of non-liability derived from the Agreement between the Spanish State and the Holy See apply to the supply of real estate intended for worship or the importation of objects intended for worship. These provisions do not extend to operations classified as the provision of services, such as the leasing of assets. Therefore, the leasing of a transformation center for electricity supply is subject to VAT.

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