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V0436-17 ·20 February 2017 ·consulta-vinculante Medium impact
Tax

Consultancy services for international organisations based in another Member State may be VAT exempt

A foundation sought clarification on whether its consultancy services provided to international organisations based in the EU, but without a Spanish VAT number, were exempt from VAT. The DGT ruled that exemption depends on the provisions of applicable international treaties or host agreements.

In 6 key points

How it affects those involved

This ruling clarifies that VAT exemption for services provided to international organisations is not automatic and must be verified against specific international agreements or host country treaties.

Lifecycle

2017-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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