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V3048-21 7 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · precio público

Medical device certification services subject to VAT if the recipient is a business in Spain

A state agency that charges public fees for evaluating and certifying medical devices has requested a ruling on the VAT treatment of its services. The DGT has determined that, as it acts as a taxable person, its services are subject to VAT when the recipient is a professional in Spain, but are not subject to VAT if the client is located abroad.

The question raised

Taxation of the described services for Value Added Tax purposes.

The DGT's ruling

The agency acts as a taxable person and its services are subject to VAT when the recipient is a taxable person or a professional established in the territory to which the tax applies. If the recipient is a taxable person established in another Member State or in third countries, the service shall not be subject to VAT. However, the rule of effective use and enjoyment could apply if the services are materially used or enjoyed in Spain, which must be analyzed on a case-by-case basis.

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