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V2051-21 8 July 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

Provision of analysis services to an entity in a third country is not subject to VAT

A taxpayer inquired whether their DNA extraction and biostatistical analysis services provided to an American university were subject to VAT. The DGT ruled that, as the recipient is an entity in a third country acting as a taxable person or professional, the provision of services is not subject to the tax.

The question raised

Subjectivity of the described services to Value Added Tax.

The DGT's ruling

The status of a taxable person or professional does not depend on regularity, but on the organization of means of production with the intent to intervene in the market. Nevertheless, the provision of services is not subject to VAT when the recipient is a taxable person or professional established in a third State. In this case, the transaction falls outside the scope of the tax.

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