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V1457-18 ·30 May 2018 ·consulta-vinculante Medium impact
Tax

VAT exemption for research services depends on whether the managing entity acts on its own behalf or on behalf of another

An autonomous body has requested clarification on whether contracting research projects through intermediary entities is subject to VAT or exempt. The DGT has ruled that the application of the professional services exemption depends on whether the entities act on their own behalf or on behalf of a third party.

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2018-05-30PublishedPublished 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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