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A company sought clarification on whether its self-storage services for EU clients were subject to VAT, specifically regarding the rental of individual modules or the storage of exhibition stands. The DGT ruled that if the client does not have a permanent establishment in Spain and the service does not involve the transfer of exclusive physical space, the transaction is not subject to VAT.
Cuestión planteada La consultante cuestiona la sujeción al Impuesto sobre el Valor Añadido de los servicios de guardamuebles y almacenamiento de enseres que va a prestar a una empresa establecida en otro estado de la Unión Europea cuando los servicios se prestan mediante el alquiler de un módulo individual, cuando las mercancías no se encuentran almacenadas en un espacio reservado exclusivamente al destinatario del servicio, y cuando el objeto del servicio de almacenamiento es el material de stands desmontados que van a ser montados en ferias y eventos internacionales.
Los servicios de almacenamiento prestados a empresarios no establecidos en España no están sujetos al IVA si el destinatario no cuenta con un establecimiento permanente en el territorio. Si el servicio implica la cesión de un espacio físico específico y de uso exclusivo, se califica como servicio relacionado con bienes inmuebles y estará sujeto al impuesto. Por el contrario, si no se asigna una parte específica del inmueble para el uso exclusivo del cliente, no se considera servicio relacionado con bienes inmuebles.
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