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V3602-15 19 November 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisiciones intracomunitarias de servicios

Associations must self-assess VAT on intra-Community services if conducting taxable activities

A non-profit association inquired whether it must submit VAT self-assessments for services provided by an Italian geologist. The DGT ruled that if the association carries out economic activities subject to tax (such as the sale of publications), it must act as a taxable person and self-assess such intra-Community acquisitions.

The question raised

Question raised: Whether it is appropriate to submit a quarterly tax return including VAT accrued and input VAT for the services received from the Italian geologist.

The DGT's ruling

If the association carries out activities for consideration, it holds the status of an entrepreneur or professional for VAT purposes. In that case, the services of a provider not established in Spain are considered to be performed in the national territory and the association is a taxable person. The deductibility of the fees will depend on whether the services are intended for taxable, exempt, or non-taxable operations, and a reasonable and homogeneous imputation criterion must be applied for mixed operations.

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