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A Spanish resident commercial agent providing mediation services to a Swiss entrepreneur not established in the VAT territory does not charge VAT, as the service is located outside Spain under article 69.1 of Law 37/1992. Despite not charging VAT, the agent retains the full right to deduct VAT paid on its activities, as that right would have arisen if the service had been provided within Spain.
Cuestión planteada Si la emisión de las facturas es correcta y si puede deducirse el Impuesto sobre el Valor Añadido soportado.
La DGT distingue entre actuación en nombre propio (doble entrega de bienes) y en nombre ajeno (prestación de servicio de comisión). Partiendo de que el consultante actúa en nombre ajeno, el servicio de mediación tiene como destinatario al empresario suizo, que no está establecido en el territorio de aplicación del impuesto, por lo que la prestación queda no sujeta al IVA español (art. 69.Uno.1 Ley 37/1992). Conforme al artículo 94.Uno.2 de la misma ley, las operaciones realizadas fuera del territorio que generarían derecho a deducción si se hubieran efectuado en el interior no limitan dicho derecho, por lo que el agente puede deducir plenamente el IVA soportado.
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