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A UK bank's branch asks whether IT and support services provided to its parent company are subject to VAT. The DGT determines that, following Brexit, no group of entities exists for VAT purposes, so the entities are considered independent. As the service is performed outside Spain, it is not subject to Spanish VAT.
Cuestión planteada Si los servicios prestados por la sucursal a su casa central en Reino Unido están sujetos al Impuesto sobre el Valor Añadido.
Las prestaciones de servicios entre una sucursal y su casa central son operaciones imponibles si la matriz forma parte de un grupo de entidades a efectos del IVA, considerándose sujetos pasivos distintos. Sin embargo, para que la operación esté sujeta al impuesto en España, el destinatario debe tener su sede, establecimiento permanente o domicilio en territorio español. En este caso, al estar la matriz en Reino Unido, no se cumple el requisito de localización del destinatario para la sujeción al impuesto.
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