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A document management company asks whether its storage and digitisation services are subject to VAT in Spain when clients are companies not established in the country. The DGT responds that these services are exempt if the recipient has no permanent establishment, permanent place of business or address in Spain, except where the effective use rule applies.
Cuestión planteada Localización de los servicios descritos.
Los servicios de almacenamiento y digitalización no están sujetos al IVA cuando se prestan a un empresario sin sede, establecimiento permanente o domicilio en España. No obstante, según el artículo 70.Dos de la Ley 37/1992, podrían estar sujetos si su utilización o explotación efectiva se realiza en territorio español para las operaciones del destinatario. Para aplicar esta regla de uso efectivo, el servicio debe vincularse a las actividades que el destinatario desarrolla en España.
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