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V1443-18 30 May 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · localización de las prestaciones

Consultancy services to international organisations may be VAT exempt under specific conditions

A self-employed professional inquires whether their consultancy services for a WHO body are exempt from VAT. The DGT explains that, although such consultancy was not previously exempt, exemption mechanisms exist depending on the organisation's headquarters and current regulations.

The question raised

Exemption from Value Added Tax on the described services.

The DGT's ruling

If the international organization is not an entrepreneur or professional, the service is located in Spain. Consulting services for organizations based in another Member State may be exempt if the right is justified through certificates or reimbursement procedures. As of 2018, for organizations based in Spain, the exemption is implemented through the reimbursement of the fees incurred by the organization itself.

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