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A US company operating a contact portal between accommodation providers and customers has requested clarification on whether its services qualify as electronic and if it can apply the special scheme. The DGT ruled that, provided it does not act as an intermediary in the contracting process, the services are considered electronic. Consequently, the company may apply the special scheme for private customers, selecting the Netherlands as the Member State of identification.
Cuestión planteada Sujeción de las operaciones objeto de consulta y en el supuesto de que se trate de servicios prestados por vía electrónica, posibilidad de acogerse al régimen especial de los servicios prestados por vía electrónica eligiendo a Holanda como Estado miembro de domiciliación.
Los servicios de la plataforma, siempre que no actúe como intermediaria en la contratación, se consideran servicios prestados por vía electrónica. El régimen especial es aplicable a estos servicios cuando los destinatarios no sean empresarios o profesionales. En este caso, la entidad puede elegir a Holanda como Estado miembro de identificación para declarar trimestralmente los servicios realizados en España. No se puede aplicar este régimen especial cuando el destinatario sea un empresario o profesional localizado en España.
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