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V1451-17 7 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de iva

Software services to an international organisation based in another Member State may be exempt from VAT

A company has enquired whether the development of software for an international organisation based in Germany, but lacking a VAT number, is exempt from VAT. The DGT has ruled that exemption is possible if provided for in the headquarters agreement and substantiated by the relevant certificate.

The question raised

Cuestión planteada Exención de los servicios de creación de software prestados a una Organización internacional con sede en otro Estado miembro distinto de España.

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