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V2424-17 ·28 September 2017 ·consulta-vinculante Medium impact
Tax

Services to international organisations may be VAT exempt if provided for in the headquarters agreement

A query was raised regarding whether text correction services provided to an international maritime organisation based in the United Kingdom are exempt from VAT. The DGT ruled that while the transaction is subject to tax in Spain, it may be exempt if the headquarters agreement stipulates such an exemption.

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2017-09-28PublishedPublished 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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