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V2646-15 11 September 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Services for international organisations exempt from VAT if conditions met

A company enquired whether organising event, hotel and restaurant services for an international organisation based in Brussels are VAT exempt. The DGT responds that such services may be exempt if international treaty conditions are met and a valid exemption certificate is submitted.

The question raised

Question raised: Subject to and exemption from the provision of services, justification of the exemption and, if applicable, whether it covers hotel and restaurant services in favor of the members of the international organization displaced to the territory of application of the Tax on the occasion of the meeting

The DGT's ruling

The supply of goods and services to an international organization is considered to be made in Spain if the organization does not have a VAT identification number in Spain. These transactions shall be exempt from VAT provided they comply with the limits and conditions of the headquarters agreements and the exemption certificate provided for in Regulation (EU) No 282/2011 is presented. This exemption also extends to accommodation and catering services for the members of the organization displaced for the meeting.

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