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A transport mediation company acting in its own name has requested clarification regarding the place of supply for its operations. The DGT has determined that, when acting in one's own name, the mediator is considered to be both receiving and providing the services. Consequently, the transaction is subject to VAT if the recipient is a taxable person established in Spanish territory.
Cuestión planteada Lugar de realización de las operaciones efectuadas por la consultante para la entidad que transmite los bienes transportados.
Cuando un mediador actúa en nombre propio, se entiende que ha recibido y prestado por sí mismo los servicios correspondientes. Las prestaciones de servicios se consideran realizadas en el territorio de aplicación del impuesto cuando el destinatario es un empresario o profesional que radica su sede de actividad económica en dicho territorio. En este caso, aunque el transporte sea entre China y EE. UU., el servicio está sujeto a IVA si el cliente tiene su sede o establecimiento en España.
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