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A Spanish company asks whether its commercial mediation services for a US entity are subject to VAT. The DGT determines that, as the recipient has no establishment or seat in Spain, the services are not located within the national territory and the effective use rule does not apply.
Cuestión planteada Sujeción en el territorio de aplicación del Impuesto de la operación.
Los servicios de mediación prestados a un empresario no establecido en la Comunidad y sin establecimiento permanente en el territorio de aplicación del Impuesto no están sujetos al IVA. Para aplicar la regla de uso efectivo del artículo 70.Dos, el destinatario debe utilizar el servicio en la realización de operaciones sujetas al impuesto en el territorio nacional. En este caso, la entidad estadounidense no realiza operaciones sujetas al IVA en España.
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