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V1275-17 26 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Technical advisory services to non-resident clients may be exempt from VAT

A company sought clarification on whether its advisory services for airworthiness certificates were subject to VAT and if it was required to register with the VIES. The DGT ruled that, as the clients do not have their registered office or establishment in Spain, the transaction is not deemed to take place in Spanish territory.

The question raised

Place of performance of the described operations as well as the necessity of registration in the Intra-Community Operators Register (VIES).

The DGT's ruling

The provision of services is not understood to be carried out within the territory of application of the Tax if the recipient is an entrepreneur or professional who does not have their registered office of economic activity, permanent establishment, or habitual domicile/residence in Spain to which such services are addressed. In this case, the operations are not subject to VAT, regardless of whether the applicant is registered in the VIES. If the services are understood to be carried out in another Member State, the entity must request registration in the VIES and submit the recapitulative statement.

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