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A professional has requested a ruling on the VAT and Income Tax (IRPF) treatment of advertising services provided via internet applications. The DGT indicates that these services are not subject to VAT if the recipient has no registered office or establishment in Spain, unless the effective use rule within Spanish territory applies.
Cuestión planteada Se consulta la tributación de estas operaciones en el Impuesto sobre el Valor Añadido, así como las obligaciones formales derivadas de estas prestaciones en relación al mencionado Impuesto y en el Impuesto sobre la Renta de las Personas Físicas.
Los servicios de publicidad prestados a empresarios sin sede ni establecimiento en España no están sujetos al IVA según la regla general de localización. No obstante, si el servicio se utiliza o explota efectivamente en España para realizar operaciones sujetas al impuesto, se aplicará la regla de uso efectivo y quedarán gravados al tipo general. En cuanto al IRPF, el consultante debe aplicar el método de estimación directa y cumplir con las obligaciones de contabilidad y pagos fraccionados.
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