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V2474-14 ·23 September 2014 ·consulta-vinculante Medium impact
Tax

Research services provided by an association to an international organisation are subject to VAT

A research association has queried whether its services to a European organisation are exempt from VAT. The DGT has ruled that these services are subject to tax because they are not provided to members or through statutory fees, and they do not qualify for the international organisation exemption.

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2014-09-23PublishedPublished 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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