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A public commercial company in the Canary Islands has requested clarification on whether various promotion and advertising services are subject to VAT. The DGT has determined that, even if the entity is not an entrepreneur, if it is considered as such due to having a Tax Identification Number (NIF), the rule of effective use applies if the services are used in operations within Spain.
Question raised: Subjectivity to Value Added Tax of the aforementioned services.
If the recipient is considered a businessperson or professional (by virtue of holding a Tax Identification Number or carrying out business activities), advertising, consultancy, copyright, data processing, and translation services shall not be subject to VAT if their effective use or exploitation takes place within the territory to which the Tax applies. For services provided by electronic means, non-subjectivity only applies if it can be determined that they will be effectively consumed within the territory to which the Tax applies.
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