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A Spanish company has requested a ruling regarding the location of supervision and construction services in Guinea, as well as the VAT treatment for the acquisition of goods intended for export. The DGT has determined that these services fall outside the rules of location due to their direct link to real estate located abroad, and further analyses the exemption conditions for the export of goods.
Cuestión planteada Lugar de realización de las operaciones subcontratadas por la entidad consultante con los técnicos y empresas establecidos en el territorio de aplicación del Impuesto.
Los servicios de dirección, seguimiento y ejecución de obras en el extranjero se consideran relacionados con bienes inmuebles y, al no estar estos en el territorio de aplicación, la prestación no está sujeta al IVA. En cuanto a la exportación de bienes, la exención solo aplica si el transmitente inicial realiza el transporte o actúa en nombre y por cuenta del adquirente. Si el proveedor exporta en su propio nombre, la entrega al intermediario está sujeta a IVA. La consultante mantiene el derecho a la deducción si sus operaciones son exportaciones o intermediaciones exentas.
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