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A Spanish weapons manufacturing company seeks advice on VAT treatment for acquiring designs from a US entity. The DGT determines that the transaction constitutes a service supply subject to VAT in Spain, and the Spanish company must apply the passive investor investment rule.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de la adquisición de los diseños a la entidad norteamericana.
La cesión de diseños se califica como prestación de servicios sujeta a IVA cuando se entiende realizada en el territorio de aplicación del impuesto. Al ser el destinatario un empresario con sede en España y el prestador una entidad no establecida en el territorio, corresponde a la empresa española la condición de sujeto pasivo por inversión del sujeto pasivo. Si existe vinculación entre las partes, la base imponible será el valor normal de mercado.
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