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V3620-15 19 November 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sociedad mercantil pública

Technical assistance services provided by a public commercial company are subject to VAT, unless the recipient is a permanent establishment abroad

A public-capital commercial company provides technical and personnel assistance services to Spanish companies for internationalisation. The DGT has ruled that these operations are subject to VAT as they are not provided to Public Administrations.

The question raised

Cuestión planteada Se plantea por la entidad consultante si los servicios prestados y descritos en el cuerpo de consulta y documentados mediante un contrato de servicios profesionales están sujetos al impuesto.

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