Skip to content
V3232-21 ·29 December 2021 ·consulta-vinculante Medium impact
Tax

Clinical trials provided to non-EU entities may be subject to VAT if used in Spain

A foundation sought clarification on whether organising clinical trials for pharmaceutical companies based outside the EU was subject to VAT. The DGT ruled that although the general rule of location places the service outside Spain, the criterion of effective use and enjoyment could apply if the services are utilised within Spanish territory.

In 6 key points

How it affects those involved

Entities providing clinical trial services to non-EU clients must assess whether the actual use and enjoyment of those services occurs in Spain, as this could trigger VAT liability despite the client's location.

Lifecycle

2021-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact