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V3048-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Medical device certification services subject to VAT if the recipient is a business in Spain

A state agency that charges public fees for evaluating and certifying medical devices has requested a ruling on the VAT treatment of its services. The DGT has determined that, as it acts as a taxable person, its services are subject to VAT when the recipient is a professional in Spain, but are not subject to VAT if the client is located abroad.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status for state agencies performing commercial-like activities, distinguishing between domestic professional services and international transactions.

Lifecycle

2021-12-07PublishedPublished 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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