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A tourist rental company has requested a ruling regarding the VAT liability of web support services, photographic reporting, and repairs. The DGT has determined that property maintenance is subject to the tax due to its direct link to the asset, whereas the location of photographic reporting is determined by the recipient.
Cuestión planteada 1. Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados a una entidad establecida en un tercer Estado relativos al soporte y mantenimiento de una web externa en donde se publicitan los alquileres. 2. Sujeción al Impuesto sobre el Valor Añadido de los servicios relativos a la realización de reportajes fotográficos de las fincas que serán objeto de publicidad en la página web. 3. Sujeción al Impuesto sobre el Valor Añadido de los servicios de mantenimiento y reparaciones en las viviendas y que factura a los arrendatarios.
Los servicios de reparación y mantenimiento de fincas se consideran relacionados con bienes inmuebles y están sujetos al IVA si estos radican en España. Los reportajes fotográficos sobre inmuebles no tienen una vinculación suficientemente directa con el bien para aplicar la regla especial, localizándose según la sede del destinatario. Los servicios de software prestados a un cliente con sede fuera de España no estarían sujetos al IVA, salvo que se utilicen efectivamente para realizar operaciones sujetas en territorio español.
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