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V0484-22 10 March 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de iva

Services to international organisations may be exempt or liable to VAT if exemption is justified

A consultant develops an application for a European institute in Finland, which does not provide a VAT number. The DGT examines whether the transaction is subject to VAT and whether exemption for international organisations applies.

The question raised

Liability of the consulted operation, as well as the services received by the applicant, to Value Added Tax and the obligation to declare the same.

The DGT's ruling

If the recipient is an international organization and the exemption is justified by the competent authorities of the destination State, the services shall be subject to and exempt from VAT. To this end, the direct exemption may be applied through a certificate or the reimbursement of fees. The services received by the applicant from other Spanish entrepreneurs shall be subject to VAT and not exempt.

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