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V3225-19 22 November 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · no sujeción

Analysis of the VAT liability of services provided by public commercial companies

A state-owned commercial company has requested clarification on whether customs management services provided by its subsidiary are not subject to VAT. The Directorate-General for Taxes (DGT) has ruled that, as these activities are not on the list of exclusions, they are not subject to the tax if provided between entities that are entirely dependent on the same Administration.

The question raised

Question raised Whether the services provided by the entity controlled by the applicant to the latter are not subject to Value Added Tax.

The DGT's ruling

Los servicios de gestión aduanera y comunicaciones con autoridades no figuran en el listado de actividades sujetas del apartado F) del artículo 7.8º de la Ley 37/1992. Por tanto, están no sujetos al impuesto según el apartado E) del mismo precepto, al realizarse entre entidades íntegramente dependientes de la misma Administración Pública. No obstante, los servicios de transporte de bienes siempre estarán sujetos al IVA, independientemente del destinatario.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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