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A company has enquired whether sales commissions invoiced to a US client are subject to VAT, given that the client has a customer in Spain. The DGT explains that, although the general rule places the transaction outside of Spain, the 'effective use' criterion could apply if the service is used to carry out transactions subject to tax within Spanish territory.
Cuestión planteada Lugar de realización del hecho imponible. Sujeción al Impuesto sobre el Valor Añadido.
Si el destinatario es un empresario fuera de España, la prestación no está sujeta a IVA salvo que se aplique la cláusula de uso efectivo del artículo 70.Dos. Para ello, el servicio debe ser utilizado por el destinatario para realizar operaciones sujetas al IVA en España. En el caso de mediación, si el servicio de comisión se utiliza para operaciones sujetas en España, la prestación estará sujeta al impuesto.
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