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V2321-23 ·10 August 2023 ·consulta-vinculante Medium impact
Tax

Religious services are exempt from VAT and do not require invoicing if performed outside of a business activity

A funeral services company inquired whether the religious service of a burial is subject to VAT and if an invoice must be issued. The DGT ruled that if the service is provided outside the scope of a business or professional activity, it is not subject to the tax, nor is there an obligation to issue an invoice.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of ancillary religious services, ensuring that activities performed independently of a commercial enterprise remain outside the scope of VAT and invoicing requirements.

Lifecycle

2023-08-10PublishedPublished 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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