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A Swiss company has requested clarification on whether advertising and marketing services provided by a Spanish subsidiary are subject to VAT and how to recover the input tax. The DGT explains that, even if general rules of location do not apply, they could be taxed based on the effective use criterion if linked to taxable transactions in Spain.
Cuestión planteada Si dichos servicios de publicidad se entenderán realizados en el territorio de aplicación del Impuesto y, en caso afirmativo, procedimiento para recuperar las cuotas del Impuesto sobre el Valor Añadido soportadas por la consultante.
Los servicios de publicidad no se consideran realizados en España por las reglas generales de localización. Sin embargo, bajo el artículo 70.Dos, pueden tributar si se utilizan o explotan efectivamente en el territorio para realizar operaciones sujetas al impuesto. Para ello, debe existir un vínculo entre el servicio y las operaciones sujetas que el destinatario realiza en España. La devolución de las cuotas soportadas por la empresa no establecida dependerá del cumplimiento de los requisitos del artículo 119 bis de la Ley 37/1992 y la existencia de reciprocidad con Suiza.
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