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A Spanish company provides mediation services for a US-based tour operator seeking travel providers in Spain. The DGT examines whether these services are subject to VAT under the rule of effective use and enjoyment.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los citados servicios.
Los servicios de mediación en nombre y por cuenta ajena prestados a un destinatario no establecido en la UE pueden estar sujetos al IVA si se cumplen los requisitos del artículo 70.Dos de la Ley 37/1992. Esto ocurre cuando la utilización o explotación efectiva del servicio se realiza en el territorio de aplicación del impuesto. Para determinarlo, se debe verificar si las operaciones relacionadas con el servicio se localizan en España y si existe una relación directa o indirecta entre el servicio y dichas operaciones.
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