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V4045-16 ·22 September 2016 ·consulta-vinculante Medium impact
Tax

VAT applicability to training and academic coordination services, and classification of income for Personal Income Tax purposes

A professional seeks clarification on the VAT and Personal Income Tax (IRPF) treatment of teaching and academic coordination services provided to US universities. The Directorate-General for Taxes (DGT) rules that teaching performed in Spain is subject to VAT, and income is taxed for IRPF purposes depending on the nature of the activity.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for professionals providing academic services to foreign institutions, specifically regarding VAT liability based on the location of service provision and the classification of income for income tax purposes.

Lifecycle

2016-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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