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An Economic Interest Group (AIE) providing cleaning, laundry, and maintenance services to members operating hospitals has queried whether it can apply the VAT exemption under Article 20.One.6º of the VAT Act. The Directorate-General for Taxes (DGT) has ruled that it cannot, as these general services are not considered directly necessary for the members' exempt activities.
Cuestión planteada Se cuestiona por la entidad si la exención contemplada en el artículo 20.Uno.6º de la Ley del impuesto es aplicable a los servicios prestados, en las condiciones especificadas en el cuerpo de la contestación, a los socios de la misma.
La exención del artículo 20.Uno.6º de la Ley del IVA no se aplica a servicios de naturaleza general, como limpieza, lavandería, informática, restauración o mantenimiento, prestados por una A.I.E. a sus socios. Para que proceda la exención, los servicios deben ser directamente necesarios para el desarrollo de la actividad exenta de los miembros. La norma no pretende beneficiar la externalización de servicios o la reestructuración empresarial, sino garantizar la competencia equilibrada.
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