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V0319-18 8 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · localización de las prestaciones

Services to international organisations may be VAT-exempt

The consultant asks whether services provided to international organisations without a VAT identification number are subject to VAT, exempt, or require inclusion in Model 349. The DGT responds that if the recipient does not provide their VAT identification number, the service is deemed to be located in Spain and may be exempt if supported by the appropriate certificate.

The question raised

Classification of the operation. Taxability and exemption of the described services.

The DGT's ruling

If the international organization does not communicate its identification number for VAT purposes, the service is located in the territory where the tax applies as it is the provider's headquarters. However, the services shall be subject to and exempt if the recipient is an accredited international organization or is based in another Member State and the exemption is justified with the corresponding certificate. As the service is located in Spain, the operation is not considered an intra-Community supply of services and must not be included in Form 349.

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