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A Provincial Council has requested clarification regarding the VAT regime applicable to the licensing of software applications and training services to other local authorities. The Directorate General for Taxes (DGT) has determined that, as these are entities from other provinces, the transactions are subject to the standard VAT rate.
Cuestión planteada Régimen a efectos del Impuesto sobre el Valor Añadido aplicable a los servicios de cesión de aplicaciones y de formación que va a realizar el consultante.
La cesión de uso de aplicaciones informáticas se califica como prestación de servicios. Los servicios de formación para su uso tienen carácter accesorio a la cesión principal, por lo que siguen su mismo régimen. Al prestarse a entidades locales de otras provincias, no se aplica la exención por servicios entre administraciones dependientes, resultando sujetas al tipo general del 21%. La base imponible es el importe total de la contraprestación acordada.
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