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A Spanish company has requested clarification on whether the development and commercialisation of computer programs in the US via a digital platform is subject to VAT. The DGT has determined that, as the recipient is located in a third country without an establishment in Spain, the transaction is not subject to the tax.
Question raised: Place of supply of the services provided by the consulting entity for the purposes of Value Added Tax.
Services for the development of computer programs for commercialization via the internet are considered services provided by electronic means. If the recipient is a business person in a third country without a permanent establishment in Spain, the supply is not understood to be carried out within the territory to which the tax applies. Therefore, they are not subject to VAT.
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