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A tour guide has enquired whether their services, involving group reception and accommodation management for a US entity, are subject to VAT. The DGT has determined that, as the North American entity is the recipient and has no registered office or establishment in Spain, the transaction is not subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las operaciones efectuadas por el consultante.
Las prestaciones de servicios se consideran realizadas en el territorio de aplicación del impuesto cuando el destinatario es un empresario o profesional con sede, establecimiento permanente o domicilio en dicho territorio. En este caso, la entidad norteamericana es la destinataria y acreedora de la obligación, pero al no residir ni tener actividad en España, el servicio no está sujeto al IVA.
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