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New guides on the latest Spanish tax and immigration developments.
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A consultant acts as an intermediary for a US entity providing electronic services to businesses in Spain. The DGT examines whether the mediation services performed by the consultant should be taxed in Spain.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la factura que expide a su cliente.
Los servicios de mediación en nombre y por cuenta ajena prestados a un destinatario no establecido en España están sujetos a IVA si se cumplen los requisitos del artículo 70.Dos de la Ley 37/1992. Esto ocurre cuando el servicio se utiliza o explota efectivamente en el territorio nacional para realizar operaciones que sí se consideran localizadas en España. En este caso, la entidad estadounidense usa la mediación para prestar servicios electrónicos a clientes empresarios en territorio español.
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