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V2321-23 10 August 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción al impuesto

Religious services are exempt from VAT and do not require invoicing if performed outside of a business activity

A funeral services company inquired whether the religious service of a burial is subject to VAT and if an invoice must be issued. The DGT ruled that if the service is provided outside the scope of a business or professional activity, it is not subject to the tax, nor is there an obligation to issue an invoice.

The question raised

Whether the religious service is subject to value added tax and the obligation to issue an invoice.

The DGT's ruling

The religious service shall not be subject to VAT if it is performed outside the scope of a business or professional activity, without the organization of production means to intervene in the market. As the provider does not hold the status of entrepreneur or professional, there is no obligation to issue an invoice, although other documents that are not considered invoices may be issued.

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