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A consultant provides collection management services to a client in Malaysia. The DGT examines whether these administrative, non-financial services are subject to VAT under location rules or the effective use and exploitation clause.
Cuestión planteada 1. Sujeción de dicha operación al Impuesto sobre el Valor Añadido.
Los servicios de gestión de cobro no son exentos por ser operaciones financieras, sino que son servicios administrativos sujetos a IVA. Aunque la localización por reglas generales sitúe la operación fuera de España, la regla de uso y explotación efectivo del artículo 70.Dos puede aplicar si el servicio se utiliza o explota efectivamente en territorio español. La aplicación de esta cláusula debe analizarse caso por caso para determinar si existe tal uso efectivo.
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