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A Spanish company has requested clarification regarding the place of supply for its mediation services and subcontracted work in Algeria. The DGT has ruled that the mediation is not subject to Spanish VAT because the recipient is a taxable person based in Italy, regardless of where the activities are carried out.
Cuestión planteada Se plantea por la consultante cuál es el lugar de realización de las operaciones de intermediación así como el de los trabajos subcontratados y facturados a ésta.
El servicio de mediación se localiza donde reside la sede de la actividad del destinatario, que en este caso es Italia, según el artículo 69.Uno.1º de la Ley del IVA. Por tanto, la operación no está sujeta al impuesto español, sin importar el lugar donde se realicen materialmente las gestiones. Para los servicios subcontratados, la localización dependerá de si se aplica la regla general del artículo 69 o las reglas especiales del artículo 70.
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