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A Spanish company has enquired whether the assignment of intellectual property rights to a client established outside the EU is subject to VAT. The DGT explains that although the general place of supply rules would place the transaction outside Spain, the service could be taxable if the effective use clause within the national territory is met.
Cuestión planteada Sujeción de las operaciones en el Impuesto sobre el Valor Añadido.
La cesión de derechos a un cliente no comunitario no está sujeta a IVA si este no tiene sede ni establecimiento en España. No obstante, según el artículo 70.Dos de la Ley del IVA, el servicio estará sujeto si su utilización o explotación efectiva se realiza en España para operaciones sujetas al impuesto. Para aplicar esta cláusula, el cliente debe utilizar el servicio en la realización de actividades que tributen en el territorio de aplicación del impuesto.
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