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A Spanish company provides administrative and secretarial services to its parent company in the USA. The question arises whether these services are subject to VAT in Spain and whether the associated fees are deductible.
Cuestión planteada Determinación del lugar de realización de los servicios descritos a efectos del Impuesto sobre el Valor Añadido así como derecho a la deducción de las cuotas en que incurra como consecuencia de su realización.
Los servicios de apoyo administrativo son asimilables a los de asesoramiento y pueden estar sujetos a IVA si se utilizan o explotan efectivamente en España, según el artículo 70.Dos de la Ley 37/1992. Para aplicar este criterio de uso efectivo, se debe analizar caso por caso si el servicio se utiliza en el territorio nacional, independientemente de si el destinatario realiza operaciones sujetas o no. La consultante tendrá derecho a la deducción de las cuotas soportadas siempre que se cumplan los requisitos de la Ley 37/1992.
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