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V1615-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Research services for a university subject to 21% VAT and do not qualify for exemption

A non-profit cooperative sought clarification on whether research into social media risks among young people could qualify for social assistance exemption or a reduced VAT rate. The DGT has ruled that, as it is a research service provided to a university, it must be taxed at the standard rate of 21%.

In 6 key points

How it affects those involved

This ruling clarifies that research services provided to academic institutions do not qualify for social welfare exemptions or reduced VAT rates, even if the subject matter is social in nature, thereby enforcing the standard 21% rate.

Lifecycle

2020-05-26PublishedPublished 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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