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V2494-21 30 September 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · autonomía universitaria

Reporting services provided by public universities are subject to VAT

A public law entity from an autonomous community inquired whether payments made to a public university for the joint preparation of reports were subject to VAT. The Directorate General for Taxes (DGT) ruled that the transaction is indeed subject to the tax.

The question raised

Question posed: Whether the payment of said amount by the inquirer to the corresponding university is subject to Value Added Tax.

The DGT's ruling

Public universities are not considered entities dependent on other Public Administrations due to their university autonomy. Therefore, the non-taxability provided in Article 7.8.8º of the VAT Law is not applicable to them. The services provided by these universities to the inquirer are subject to the tax.

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