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V2816-19 14 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Diversity consultancy services are not exempt from VAT

An entity inquired whether its advisory services regarding LGBTI diversity and inclusion were exempt from VAT as social assistance. The DGT ruled that consultancy or report preparation is not included within the exemption.

The question raised

Application of the exemption provided for in Article 20.One.8 of the Value Added Tax Law to the services provided by the applicant.

The DGT's ruling

Consultancy or report preparation services in the field of social assistance carried out on behalf of another entity are not included in the exemption provided for in Article 20.One.8 of the VAT Law. The exemption only applies when social assistance services are provided directly to persons who are victims of discrimination or in a situation of vulnerability or risk of social exclusion, meeting the requirements of an entity of a social nature.

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