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V0911-21 14 April 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · territorio de aplicación del impuesto

Ultrasound analysis services provided to non-EU private individuals are not subject to VAT

A company providing ultrasound analysis and transmitting results electronically has requested clarification on whether its services to clients outside the European Union are subject to VAT. The Directorate General for Taxes (DGT) has ruled that, as these are consultancy services provided to non-business private individuals residing outside the Community, they are not considered to have taken place within the taxable territory.

The question raised

Whether services provided to clients established outside the European Union would be understood to be performed within the territory of application of the Tax.

The DGT's ruling

The provision of services to private recipients who are not entrepreneurs or professionals, and who are established or have their domicile outside the Community (except in the Canary Islands, Ceuta, or Melilla), is not understood to be performed within the territory of application of the Tax if such services consist of consultancy services. Therefore, these services are not subject to VAT pursuant to Article 69.Two of Law 37/1992.

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