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V2951-20 30 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cesión de espacios

University classroom leasing to public bodies subject to VAT

A public university asked whether temporary leasing of classrooms to public bodies in its autonomous community for exams is subject to VAT. The DGT responds that the operation is subject to VAT as there is no dependency of the university on other public administrations.

The question raised

Liability for Value Added Tax on space transfer services.

The DGT's ruling

The transfer of spaces carried out by a public university to official bodies of its Autonomous Community, in exchange for consideration, is an operation subject to VAT at the general rate of 21%. This is because, due to university autonomy, there is no dependency of public universities on other Public Administrations that would allow the application of the non-taxability provided for in Article 7.8 of Law 37/1992.

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