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V3220-21 27 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Repair works in embassy residences may be exempt from VAT if prior authorization is obtained

A company inquired whether repair works on the water and heating networks in an embassy residence were exempt from VAT. The DGT responds that the exemption is possible if the procedure for prior application before the Ministry of Foreign Affairs is followed.

The question raised

Question raised: Exemption from Value Added Tax.

The DGT's ruling

Repair or maintenance works on buildings intended for diplomatic headquarters or residences of Heads of Mission are exempt from VAT if the amount of each isolated operation exceeds 751.27 euros. To apply the exemption, it is necessary to submit an application for exemption to the Ministry of Foreign Affairs, signed by the Head of Mission, so that the managing center authorizes the operation before its execution. Once authorization is obtained, the professional must not settle or charge the tax on the invoice.

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