Skip to content
Back to index
V1525-17 15 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Services to the European Commission may be subject to or exempt from VAT depending on their location and official use

A query is made as to whether the provision of professional services to the European Commission in Brussels is exempt from VAT. The DGT explains that taxability depends on the location of the service and that the exemption requires it to be for official use and to comply with the limits of the Protocol on Immunities.

The question raised

Question posed: Whether these services are exempt from Value Added Tax.

The DGT's ruling

If the service is provided to the European Commission established in another Member State with a VAT identification number, it is not subject to tax in Spain. If the Commission does not act as an entrepreneur and does not have identification, the service is subject to tax in Spain. Exemption is possible for services intended for the European Community under the Protocol on Privileges and Immunities, provided that it is for official use and does not distort competition.

Email
Contact