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A Spanish client asks whether VAT should be charged or the passive investor rule applied for land development services provided in Africa. The DGT confirms that services linked to immovable property located outside Spain are not subject to VAT.
Cuestión planteada Cuestiona el interesado por la forma en que debe facturar al destinatario del servicio, si debe repercutir o no IVA, si debe o no aplicar la regla de inversión del sujeto pasivo y así mencionarlo en factura o bien si debe emitir la factura simplemente sin repercutir cuota alguna.
Los servicios de urbanización de terrenos se consideran relacionados con bienes inmuebles y su localización es el lugar donde estos radiquen. Al realizarse la urbanización en África, la prestación no se localiza en el territorio de aplicación del impuesto y no está sujeta al IVA. Al no existir sujeción, no es aplicable la regla de inversión del sujeto pasivo. La factura debe cumplir con los requisitos reglamentarios, omitiendo los datos de tipo de gravamen y cuota tributaria.
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