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V3170-15 20 October 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · encomienda de gestión

Management mandates are not subject to VAT if they qualify as an instrumental in-house resource and technical service

A Social Security management entity inquired whether training services provided by a commercial company (acting as an instrumental in-house resource) through management mandates are subject to VAT. The DGT ruled that they are not subject to VAT, provided the requirements of being an instrumental in-house resource and a technical service are met.

The question raised

Cuestión planteada 1º Sujeción y, en su caso, exención en del Impuesto sobre el Valor Añadido de las operaciones realizadas por la sociedad mercantil a la consultante.

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