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V0347-20 13 February 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · identificador único

FNMT's unique ID services exempt from VAT for Swiss recipients

The DGT determines that the recipient is the Swiss entity instructing product manufacturing, meaning the service is not subject to VAT as the entity is not based in Spain.

The question raised

Determination of the recipient of the transaction carried out by the FNMT, consisting of the issuance of IDs and the place where this transaction is deemed to be carried out for the purposes of Value Added Tax.

The DGT's ruling

The recipient of the transaction is the creditor of the provision and the party holding the position of creditor in the legal obligation. In this case, the Swiss entity is the recipient of the FNMT services, as it acts on behalf and for the account of the same, despite the fact that the technical request is made by the manufacturers. Since the Swiss entity is not established in the territory to which the tax applies, the services are not subject to VAT according to the general rules of Article 69.One of Law 37/1992.

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