Skip to content
V1451-17 ·7 June 2017 ·consulta-vinculante Medium impact
Tax

Software services to an international organisation based in another Member State may be exempt from VAT

A company has enquired whether the development of software for an international organisation based in Germany, but lacking a VAT number, is exempt from VAT. The DGT has ruled that exemption is possible if provided for in the headquarters agreement and substantiated by the relevant certificate.

In 6 key points

How it affects those involved

This ruling clarifies the conditions under which software services provided to international organisations can qualify for VAT exemption, specifically highlighting the necessity of a headquarters agreement and official certification.

Lifecycle

2017-06-07PublishedPublished 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