Skip to content
Back to index
V2895-23 30 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Veterinary services to clients in the USA shall not be subject to VAT if the recipient is a business established outside of Spain

A veterinarian inquires whether their services provided to clients in the United States are subject to VAT. The DGT clarifies that liability depends on whether the client is a business or an individual and on their location.

The question raised

Question raised: Liability for Value Added Tax on services provided outside the territory of application of the tax by the inquirer, as well as in the event that said veterinary services were provided by a commercial entity.

The DGT's ruling

If the recipient is a business or professional with a registered office or permanent establishment in the USA, the provision shall not be subject to Spanish VAT. If the recipient is an individual, the services shall be subject to VAT as they are deemed to be performed within the territory of application of the tax. In the event that the services are provided by a commercial entity, said entity shall hold the status of a business if it organizes means to carry out its activity for consideration.

Email
Contact