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V5463-26 11 August 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · cesión de uso

Leasing of spaces with complementary services by a consortium is subject to VAT

A consortium comprising a university, an autonomous community, and a local council sought clarification on whether the leasing of spaces with technical and cleaning services was subject to VAT. The DGT ruled that these operations constitute taxable services as they are contractual and private in nature.

The question raised

Question raised: Whether said assignments of use together with the aforementioned complementary services would be subject to Value Added Tax.

The DGT's ruling

The assignment of spaces together with complementary services (cleaning, maintenance, technical means) constitutes a single provision of services. As it is not a consideration of a tax nature nor does a Public Administration hold full ownership of the consortium, the operation is subject to VAT. The taxable base shall be the total amount of the consideration established in the taxpayer's rates.

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