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A Spanish company provides advisory and marketing services to a company based in Hong Kong. The DGT examines whether these services are subject to VAT and whether the Hong Kong company can recover the tax incurred.
Cuestión planteada Si los servicios que presta la sociedad consultante a la sociedad no establecida se encuentran sujetos al Impuesto sobre el Valor Añadido.
Los servicios de asesoramiento no estarán sujetos a IVA si el destinatario no está establecido en el territorio de aplicación del impuesto. No obstante, se aplicará la regla de uso y explotación efectiva del artículo 70.Dos si los servicios se utilizan o explotan efectivamente en España. Respecto a la devolución, la sociedad de Hong Kong no puede usar el procedimiento del artículo 119 bis al realizar entregas intracomunitarias, debiendo acudir a las reglas generales de devolución.
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