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A travel agency asks about passive investment applying to maritime transport services and their commissions. The DGT clarifies that maritime transport may be subject to Spanish VAT according to location rules, and commissions to non-resident customers are intracommunity services with passive investment.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo contenido en la Ley 37/1992, en la medida que no se encuentran dados de alta en el registro de operadores intracomunitarios.
Los servicios de transporte de pasajeros se entienden prestados en España si el trayecto discurre por el territorio nacional. Las comisiones facturadas por la agencia a clientes empresarios comunitarios no residentes se consideran prestaciones intracomunitarias de servicios. En este caso, el sujeto pasivo será el destinatario mediante el mecanismo de inversión del sujeto pasivo. Si los destinatarios de las comisiones fueran establecimientos permanentes en España, la comisión estaría sujeta al IVA español al tipo general.
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