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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.
Cuestión planteada Lugar de realización de los servicios prestados a efectos del Impuesto sobre el Valor Añadido.
Los servicios de mediación en nombre y por cuenta ajena prestados a una empresa no establecida en España pueden considerarse realizados en territorio español si se cumplen los requisitos del artículo 70.Dos de la Ley 37/1992. Esto ocurre cuando los servicios se usan o explotan efectivamente en España, independientemente de si el destinatario realiza operaciones sujetas al impuesto o no. La determinación de este uso efectivo es una cuestión de hecho que debe probarse caso por caso.
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