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V2819-19 14 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · medio propio personificado

Machinery pool services provided by a mancomunidad as a personified self-owned means are not subject to VAT

A mancomunidad of municipalities has requested a ruling on whether its machinery pool services are subject to VAT. The DGT has ruled that they are not subject to VAT if provided through management mandates in the capacity of a personified self-owned means or on behalf of the Public Administration to which they belong.

The question raised

Liability of operations for Value Added Tax.

The DGT's ruling

Machinery park services are not subject to VAT when the association acts as a personified self-managed entity of the contracting authority pursuant to the Law on Public Sector Contracts. Likewise, services provided in favor of the Public Administration to which the association belongs are not subject to VAT. However, services carried out in the exercise of the specific activities listed in Article 7.8 F of the VAT Law shall be subject to VAT.

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