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An IT consultant has enquired whether their services to a Swiss entity are subject to VAT. The DGT clarifies that, even if the recipient is foreign, if the service is effectively used to carry out VAT-taxable operations in Spain, the effective use rule shall apply.
Cuestión planteada Lugar de realización de las prestaciones de servicios efectuados para la entidad Suiza.
Los servicios de consultoría prestados a un empresario no residente están, en principio, fuera del ámbito de aplicación del IVA. No obstante, según el artículo 70.Dos de la Ley 37/1992, si dichos servicios se utilizan o explotan efectivamente en España para realizar operaciones sujetas al impuesto, se considerarán prestados en territorio español. Para aplicar esta regla, el servicio debe estar vinculado, directa o indirectamente, a las operaciones sujetas que el destinatario realiza en España.
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