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V0545-22 18 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · prestación de servicios

Training services provided in the U.S. to a non-resident company are exempt from VAT

A professional enquires whether training services delivered in U.S. offices to a non-resident company are subject to VAT. The DGT responds that no VAT applies because the recipient does not reside in Spain and the service is not performed on Spanish territory.

The question raised

VAT question raised: Whether said provision of services is subject to Value Added Tax.

The DGT's ruling

Services provided to a non-resident entrepreneur who has no registered office or permanent establishment in Spain are not considered to be performed within the territory to which VAT applies. As they are performed in person in the United States, the rules for the localization of educational services in Spain do not apply. The effective use criterion also does not apply as it does not fall within the categories of specific services under the VAT Law.

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