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V1626-22 6 July 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · mediación comercial

Commercial mediation services provided to a Swiss company may be subject to VAT if effectively used in Spain

A Spanish company provides commercial agency and logistics services to a Swiss entity for the acquisition of cryopreservation clients. The DGT analyses whether these services should be taxed in Spain under the rule of effective use and exploitation.

The question raised

Place of supply of services for Value Added Tax purposes.

The DGT's ruling

Mediation services rendered on behalf of and for the account of a company not established in Spain may be considered to be performed in Spanish territory if the requirements of Article 70.Two of Law 37/1992 are met. This occurs when the services are effectively used or exploited in Spain, regardless of whether the recipient carries out transactions subject to tax or not. The determination of such effective use is a question of fact that must be proven on a case-by-case basis.

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