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A company based in Japan has enquired whether the wine bottling services it contracts are subject to VAT in Spain. The DGT has ruled that they are not, as the company does not have a registered office, permanent establishment, or domicile in Spanish territory that acts as the effective recipient of the service.
Cuestión planteada Lugar de realización del servicio de envinado prestado a la consultante.
Las prestaciones de servicios solo están sujetas al IVA cuando se entienden realizadas en el territorio de aplicación del impuesto. Para que los servicios de envinado recibidos por una empresa no residente estén sujetos, esta debe tener en España su sede de actividad económica, un establecimiento permanente o su domicilio/residencia habitual que sean los destinatarios efectivos del servicio. En este caso, al no disponer la consultante de agentes para contratar en su nombre ni de un almacén o derecho real de uso en España, no se considera que tenga un establecimiento permanente.
What is published here, applied to a company or a specific case. The first meeting is free.
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