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V3154-19 13 November 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · lugar de realización

Services provided to legal entities in other Member States may be outside the scope of Spanish VAT under place of supply rules

An educational institution has enquired about its invoicing obligations, intra-Community operator status, and Form 349 when providing services to entities within the EU. The DGT has ruled that if the services are located in the Member State of the recipient, they are not subject to VAT in Spain.

The question raised

The taxpayer raises the question of what its invoicing obligations are in relation to the aforementioned services, as well as whether it must have an intra-Community operator number and report in form 349.

The DGT's ruling

If the services are provided to legal entities with a VAT number in other Member States and are located there according to the general rules, the transaction is not subject to Spanish VAT. The educational center must issue an invoice, request registration in the VIES, and submit the recapitulative statement if the services are deemed to be performed in another Member State. The VAT exemption will depend on whether the activity meets the social assistance or education requirements provided for by law.

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