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A company has requested clarification on whether services performed jointly with another entity in Saudi Arabia are subject to VAT and where they are deemed to take place. The DGT has stated that, as the specific type of service was not provided, it cannot issue a definitive ruling.
Cuestión planteada Lugar de realización de los servicios consultados y si los mismos están sujetos al Impuesto sobre el Valor Añadido.
La DGT no puede precisar el lugar de realización ni la sujeción al IVA porque el consultante no ha especificado la naturaleza de los servicios. Se recuerda que los servicios relacionados con bienes inmuebles se consideran prestados en el lugar donde estos radiquen, siempre que tengan una vinculación suficientemente directa con ellos.
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