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A catering company has requested clarification on where the contact, information, and promotion services it provides to suppliers and subsidiaries are located. The DGT explains that, although the general rule places the provision of services at the recipient's address, the criterion of effective use in Spain may apply if the services are exploited within the national territory.
Question raised: Place of supply of the services described for the purposes of Value Added Tax.
Advertising services or the provision of information provided to recipients outside the European Union shall not be subject to VAT if the general rule of location is applied. However, pursuant to Article 70.Two of Law 37/1992, they shall be considered provided in Spain if their effective use or exploitation takes place within this territory. This criterion of effective use must be analyzed on a case-by-case basis to determine whether there is a link to the operations carried out in Spain.
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