Skip to content
Back to index
V4567-16 25 October 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · precio público

Services provided by a State Agency to individuals via public fees are subject to VAT

A State Agency providing technical assistance to the private sector through public fees has requested a ruling on its VAT liability. The DGT has determined that these services are subject to VAT when the recipient is not a public administration.

The question raised

Question raised: Liability for Value Added Tax.

The DGT's ruling

Services provided by Public Administrations to the administered parties themselves through the consideration of a public price are subject to VAT if the recipients are persons other than Public Administrations. In the event of performing transactions that are both taxable and non-taxable, the quotas for goods and services intended exclusively for non-taxable transactions (art. 7.8º) shall not be deductible in any proportion. For goods and services of simultaneous use, a reasonable and homogeneous imputation criterion must be applied.

Apply this to a real case

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

Email
Contact