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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

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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