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A German company has enquired whether catering services contracted from a French entity to be served in Barcelona are subject to Spanish VAT and whether it can recover said tax. The DGT ruled that the service is subject to Spanish VAT due to its physical location and that any refund will depend on compliance with the requirements of Article 119 of the VAT Act.
Cuestión planteada Se cuestiona por la entidad consultante si el servicio en cuestión está sujeto al impuesto sobre el valor añadido y, si es así, si la entidad alemana tiene derecho a la devolución de dicho impuesto a través del procedimiento previsto en el artículo 119 de la Ley del impuesto habida cuenta de que este servicio es un gasto necesario para la actividad de la entidad alemana.
Los servicios de restauración y catering se consideran prestados en el territorio de aplicación del impuesto cuando se prestan materialmente en él. Por tanto, la entidad prestadora debe repercutir el IVA español. La entidad no establecida en España podrá solicitar la devolución de las cuotas soportadas siempre que cumpla todos los requisitos del artículo 119 de la Ley 37/1992.
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