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A human resources consultancy firm has enquired whether its services provided to clients in El Salvador and Equatorial Guinea are subject to VAT and if it may utilise the monthly refund procedure. The DGT has ruled that these services are not subject to VAT under the general rule of location, unless they are effectively used in Spain, and that the firm may apply for monthly refunds provided it meets the legal requirements.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios consultados, y en su caso, posibilidad de optar por el régimen de devolución mensual.
Los servicios de consultoría a empresas no establecidas en la Comunidad no están sujetos al IVA si se aplica la regla general de localización del artículo 69.Uno.1º de la Ley 37/1992. No obstante, podrían estar sujetos si se aplica la cláusula de uso efectivo del artículo 70.Dos, siempre que el cliente utilice el servicio en la realización de operaciones sujetas al impuesto en territorio español. Para el régimen de devolución mensual, el sujeto pasivo debe cumplir los requisitos de inscripción previstos en el artículo 30 del Reglamento del IVA.
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