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An advertising professional inquired whether delivering videos to an internet platform in the USA is subject to VAT. The DGT noted that although the general rule of location places the transaction outside Spain, the criterion of effective use and exploitation could apply if the services are used within Spanish territory.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados por el consultante.
Los servicios prestados por vía electrónica a un destinatario no establecido en la Unión Europea no están sujetos a IVA según la regla general de localización. No obstante, según el artículo 70.Dos de la Ley 37/1992, se considerarán prestados en España si su utilización o explotación efectivas se realizan en territorio español. La aplicación de esta regla de uso efectivo debe analizarse caso por caso para determinar si existe tal vinculación económica.
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