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V2474-14 23 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción

Research services provided by an association to an international organisation are subject to VAT

A research association has queried whether its services to a European organisation are exempt from VAT. The DGT has ruled that these services are subject to tax because they are not provided to members or through statutory fees, and they do not qualify for the international organisation exemption.

The question raised

Liability and Exemption of the services subject to the consultation and, where applicable, the deduction of the amounts incurred in the acquisition of goods and services carried out for the provision of their research services.

The DGT's ruling

Research services provided by an association to a third party, such as an international organization, are subject to VAT when performed in Spanish territory. The exemption for non-profit activities does not apply if the recipient is not a member and the consideration is not the statutory membership fee. Furthermore, the exemption for international organizations does not apply as they are not provided for in Royal Decree 3485/2000. The applicable rate is the general rate of 21%.

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