VAT for public television channels

19.11.2014

Question for written answer P-009436-14
to the Commission
Rule 130
Paloma López Bermejo (GUE/NGL)

On 22 July 2014 the Spanish Government's Inland Revenue body published a report it had prepared on the payment by public radio and television services of value added tax on their activities. The report applies a new interpretation to the tax obligations of public radio and television corporations. As a result, the corporations are faced with paying significant amounts of VAT — in some cases dating back to previous financial years — which will make the budget problems they are experiencing even worse.

The new interpretation differentiates between the public and commercial services offered by these companies, although there is a great deal of ambiguity when it comes to the essential features of these activities, as both seem to be integral parts of the same model of public service radio and television broadcasting.

1. Is the Commission aware of the aforementioned report?

2. Does the Commission take the view that the new interpretation is justified under European VAT legislation?

3. Does the Commission take the view that applying the new tax interpretation puts the legal certainty and continuity of public service radio and television broadcasting at risk?