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A query was raised regarding whether operations carried out by a commercial company acting as an instrumental resource for the Administration (management mandates) are subject to VAT. The DGT ruled that while service provisions are not subject to VAT, supplies of goods are subject to it if the cost of materials exceeds 40% of the taxable base.
Cuestión planteada Sujeción de las operaciones derivadas de encomiendas de gestión (construcción o rehabilitación de un túnel subfluvial que une dos poblaciones) que incluyan entregas de bienes y prestaciones de servicios.
Las prestaciones de servicios realizadas por entidades del sector público con condición de medio propio instrumental y servicio técnico no están sujetas al IVA. No obstante, si la operación es una ejecución de obra con aportación de materiales que excedan el 40% de la base imponible, se califica como entrega de bienes y está sujeta al impuesto. Si la encomienda es una operación única, se determinará la sujeción según la naturaleza del elemento principal por su relevancia económica.
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