The scope of the measure as to the condition that the addressee is an entity under public law is clarified, ruling that it is applicable to deliveries made to municipalities. In its argument, the DGT states that the term must be interpreted broadly, and it can be inferred that it must be understood to apply to territorial authorities and any other entity integrated or dependent on them, as well as public sector bodies, bodies and entities.
Source Spanish Tax authorities
Unofficial translation in English
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