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V0917-15 ·25 March 2015 ·consulta-vinculante Medium impact
Tax

Genealogical book management services subject to VAT

A non-profit association asks whether services managing a genealogical book (registrations, passports and certificates) provided to non-residents are subject to VAT. The DGT confirms they are VATable, though they may be exempt if considered membership fees or if involving deliveries of goods to other EU member states.

In 6 key points

How it affects those involved

Services related to genealogical book management provided to non-residents are subject to VAT, with possible exemption under specific conditions such as membership fees or cross-border deliveries of goods.

Lifecycle

2015-03-25PublishedPublished 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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