Skip to content
V0647-21 ·18 March 2021 ·consulta-vinculante Medium impact
Tax

No obligation to submit form 349 for services rendered to a body without NIF/IVA

A natural person provided project evaluation services to an European Commission agency that does not act as a trader or professional and has no NIF/IVA. The DGT concludes that these operations do not constitute intracommunity service supplies.

In 5 key points

Lifecycle

2021-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact