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A commercial company has requested a ruling regarding the taxation of a sponsorship contract with a Swiss entity and the subsequent VAT refund. The DGT indicates that advertising services may be subject to tax in Spain if the effective use rule within national territory is met, and details the requirements for the Swiss entity to claim a refund of VAT incurred.
Cuestión planteada Tributación del acuerdo de patrocinio así como posibilidad de solicitar la devolución de cuotas soportadas por parte de la entidad suiza.
El servicio de publicidad prestado a una entidad no establecida en España no tributa si el destinatario no tiene sede o establecimiento en el territorio. No obstante, se considerarán prestados en España si su utilización o explotación efectivas se realizan en el territorio nacional, siempre que el servicio se utilice para realizar operaciones sujetas al impuesto por parte del destinatario. Para la devolución de cuotas soportadas por la entidad suiza, esta debe cumplir los requisitos de los artículos 119 bis y 119 de la Ley del IVA y las condiciones de reciprocidad con Suiza.
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