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A Swiss hotel company asks whether charging for access to a membership programme for individual customers is subject to VAT. The DGT determines that, as the company has no establishment or seat in Spain, the service is not provided in Spanish territory.
Cuestión planteada Si la prestación de servicios de acceso al programa de membresía se encontraría sujeta al Impuesto sobre el Valor Añadido.
El acceso al programa de membresía mediante contraprestación es una prestación de servicios. Sin embargo, al ser prestado por una entidad establecida en Suiza sin establecimiento permanente en España a clientes que no son empresarios, la operación no se entiende realizada en el territorio de aplicación del Impuesto según el artículo 69.Uno.2º de la Ley 37/1992. Por tanto, no está sujeta al IVA.
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