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A Spanish company provides a service to an entity in the United Kingdom, but invoices a Spanish company which in turn invoices a Dutch company. The DGT analyses how to determine the place of supply of the service and whether the rule of effective use and enjoyment applies.
Cuestión planteada Lugar de realización de los servicios prestados al Impuesto sobre el Valor Añadido.
El lugar de la prestación se determina por el destinatario jurídico, es decir, quien ocupa la posición de acreedor en la obligación de pago. Si el destinatario está fuera del territorio de aplicación del Impuesto, la operación no está sujeta al IVA. No obstante, para servicios específicos como consultoría, puede aplicarse la regla de uso y explotación efectiva si el servicio se utiliza o explota materialmente en España, independientemente de si el destinatario es el inicial o el final de la cadena.
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