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A company has requested clarification on whether the VAT effective use rule applies to online sales platform support services provided to China and Germany. The DGT has determined that, although these services are not located in Spain under the general rules, the effective use rule could apply if the recipient uses the service in the course of transactions subject to VAT within Spanish territory.
Cuestión planteada Desea conocer si la regla de uso efectivo del artículo 70. Dos de la Ley del Impuesto sobre el Valor Añadido es aplicable a los servicios que presta.
Los servicios prestados por vía electrónica pueden tributar en España bajo el artículo 70. Dos si su utilización o explotación efectiva se realiza en territorio español. Para ello, es necesario que el destinatario utilice el servicio en la realización de operaciones sujetas al IVA en España. En caso de utilización parcial, se deberá determinar la medida del uso caso por caso, pudiendo atenderse a la proporción de ingresos de las operaciones sujetas al impuesto respecto del total.
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