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A legal representative (procurador) has requested a ruling regarding the taxation of services provided to a business resident in another EU Member State. The Directorate-General for Taxes (DGT) clarifies that if the service is located outside of Spain, it will not be subject to Spanish VAT, unless the effective use clause applies.
Cuestión planteada La que se relaciona en los hechos.
Si el destinatario es un empresario con sede en otro Estado miembro y el servicio se refiere a dicha sede, la prestación se localiza fuera de España y no está sujeta al IVA. No obstante, si el servicio se utiliza o explota efectivamente en España para realizar operaciones sujetas al impuesto, se considerará prestado en territorio español según el artículo 70.Dos de la Ley 37/1992. Para aplicar esta cláusula, el servicio debe estar relacionado directa o indirectamente con las operaciones del destinatario en España.
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