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The inquiry examines the VAT treatment of advertising services. The DGT clarifies that even if the recipient is a business located outside Spain, the service will be taxable in Spain if the advertising messages are effectively disseminated within Spanish territory.
Cuestión planteada La que se relaciona en los hechos.
Los servicios de publicidad se localizan según las reglas generales de la Ley 37/1992. Si el destinatario es un empresario fuera de la Comunidad, la regla general es la no sujeción en España. No obstante, según el artículo 70.Dos, si la utilización o explotación efectiva del servicio se realiza en España, el servicio queda sujeto al IVA. En publicidad, la utilización efectiva se produce donde se difunden los mensajes publicitarios.
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