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A Spanish resident professional asks whether VAT should be applied to industrial design services provided to a Brazilian company without a presence in Spain or the EU. The DGT confirms the transaction is outside the scope of Spanish VAT and clarifies its IRPF implications.
Cuestión planteada 1.- Si, por los servicios que presta a la empresa de Brasil, debe repercutir el Impuesto sobre el Valor Añadido (IVA) en sus facturas y si tiene alguna otra obligación relativa al IVA.
La prestación de servicios no está sujeta al IVA porque no se localiza en el territorio de aplicación del impuesto, al no cumplir la regla general de localización cuando el destinatario es un empresario radicado fuera del ámbito comunitario sin establecimiento en España. Respecto al IRPF, el profesional tributará por sus rentas en España conforme a la LIRPF y al Convenio de doble imposición con Brasil. No existe obligación de retención por parte de la empresa brasileña al no operar esta en territorio español.
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