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A foundation sought clarification on whether social assistance for refugees and asylum seekers is exempt from VAT when invoiced to an NGO. The DGT ruled that these services are exempt provided the entity is of a social nature and the NGO provides the assistance directly to the individuals.
Question raised: Application of the exemption provided for in Article 20.One.8 of the Value Added Tax Law in the event that such services are invoiced to a Non-Governmental Organization.
Social assistance services for refugees and asylum seekers are exempt from VAT pursuant to Article 20.One.8 of Law 37/1992. This exemption applies both to services provided directly and to those invoiced to an NGO, provided that the latter provides the assistance directly to the beneficiaries. For the exemption to apply, the providing entity must meet the requirements of a social character entity. In the event that the exemption requirements are not met, the reduced rate of 10% shall apply.
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