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V1987-14 24 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Merit assessment services provided by a quality agency to a university are subject to 21% VAT

A public university has requested clarification on whether teaching and research assessment services provided by a quality agency are exempt from VAT. The Directorate General for Taxes (DGT) has ruled that these do not constitute teaching services and must therefore be taxed at the standard rate.

The question raised

Value Added Tax treatment of the services provided by the quality agency to the requesting university.

The DGT's ruling

The services for the evaluation and merit assessment of teaching and research performed by faculty members, provided by a quality agency to a university, are not considered teaching services. The exemption under Article 20.one.9º of Law 37/1992 is not applicable to the services for which the university is the recipient. Consequently, said services are taxed at the general rate of 21 percent.

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