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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A consultant inquired whether their services provided to a United Nations agency in Spain are exempt from VAT. The DGT ruled that consultancy services may be exempt if they are intended for official use and the direct exemption procedure is followed through the Ministry of Foreign Affairs.
This ruling clarifies the conditions under which consultancy services provided to international organisations can benefit from VAT exemptions, specifically highlighting the requirement for official use and adherence to formal procedures via the Ministry of Foreign Affairs.
The tax team reviews your specific situation.
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