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V0480-21 4 March 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Foundation obligations regarding intra-Community services: forms 309 and 349

A foundation inquires about its VAT obligations when contracting a concert and a mass from an EU entity. The DGT rules that, if it holds a VAT number, it is considered a taxable person for these services and must apply the reverse charge mechanism.

The question raised

Cuestión planteada Obligaciones formales de conformidad con la Ley del Impuesto sobre el Valor Añadido.

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