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A textile design company has enquired whether its services provided to a non-EU entity are subject to Spanish VAT if that entity sells products in Spain. The DGT explains that, even if the recipient is foreign, the rule of effective use may apply if the service is used to carry out transactions subject to tax in Spain.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios que preste la sociedad consultante a la sociedad no comunitaria, en virtud de la regla de uso efectivo contenida en el artículo 70.Dos de la Ley 37/1992.
Para aplicar la regla de uso efectivo del artículo 70.Dos de la Ley 37/1992, el servicio debe ser utilizado por el destinatario en la realización de operaciones sujetas al IVA en España. En casos de uso parcial, se debe determinar la medida de utilización atendiendo a la proporción de ingresos de las operaciones sujetas en España respecto al total de ingresos derivados del uso del servicio. La valoración debe hacerse caso por caso para determinar el vínculo directo o indirecto entre el servicio y las operaciones locales.
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