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A Spanish travel agency has enquired whether its mediation services for a Singaporean wholesaler are subject to VAT. The DGT has determined that, when acting on behalf of another party, the place of supply is governed by the recipient's headquarters. As this is located outside Spain, the transaction is not subject to VAT, unless the effective use clause applies.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido.
Si la agencia actúa en nombre ajeno, la mediación se localiza donde el destinatario tenga su sede, por lo que no está sujeta al IVA si el cliente es de Singapur. No se aplicará la cláusula de uso efectivo del artículo 70.Dos si el destinatario no realiza actividades en España ni tiene previsto realizarlas. Para que exista sujeción por uso efectivo, el servicio debe vincularse a operaciones que el cliente ejecute en territorio español.
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