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A company providing electronic communication services via the internet has requested clarification on whether its services to individuals and entities in Ceuta or Melilla are subject to VAT. The DGT has ruled that, according to the rules of location, these transactions are not taxable within the territory where the tax applies.
Cuestión planteada Lugar de realización, a efectos del Impuesto sobre el Valor Añadido, de los servicios prestados por la consultante, tanto a personas físicas como a entidades ubicadas, en ambos casos, en Ceuta o Melilla.
Si el destinatario es un empresario o profesional, se aplica la regla general y tributa donde esté establecido el destinatario, por lo que no tributa en España si está en Ceuta o Melilla. Si el destinatario es un particular, se aplican las reglas especiales para servicios por vía electrónica, las cuales establecen que solo tributan si el destinatario está en el territorio de aplicación del impuesto. En consecuencia, los servicios a particulares en Ceuta o Melilla no están sujetos al IVA español.
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