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A company sells hospital equipment to clients in the USA and provides advisory services for its use. The DGT determines that if the advisory service is ancillary to the delivery of the equipment, the entire operation is exempt from VAT.
Question posed: Taxation of the advisory service in Value Added Tax in accordance with Law 37/1992.
The advisory service is exempt from VAT if it does not constitute an end in itself for the client, but rather is a means to enjoy the principal service, being ancillary to the delivery of goods. In this case, the advisory service follows the tax treatment of the delivery of the hospital equipment, which is exempt as it is an export. If the service were not ancillary to the delivery, it would be taxed according to the rules of location for the provision of services.
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