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A personal security company has enquired whether its escort and transport services are subject to tax in Spain. The DGT has determined that these constitute a single supply and, as the client is a taxable person established outside the territory, the transaction is not located in Spain.
Cuestión planteada Se cuestiona acerca del tratamiento fiscal que dichos servicios deben tener así como del lugar de localización de los mismos.
Los servicios de protección y custodia se consideran prestaciones de servicios. El transporte se considera una prestación accesoria y consustancial al servicio de seguridad, formando una prestación única. Al ser el destinatario un empresario con sede fuera de la Comunidad, la operación no se localiza en el territorio de aplicación del impuesto según el artículo 69.Uno.1º de la Ley 37/1992.
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