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A Spanish company contracts artistic performance services from a foreign entity to be physically carried out in Spain. The DGT has determined that, as no special rules apply and the recipient is an entity located outside the national territory, the transaction is not deemed to have taken place in Spain.
Question raised: Location of the services provided by the applicant.
The provision of artistic performance services is not subject to VAT in the territory where the tax applies if the recipient is a taxable person established outside said territory. As the special rules of Article 70 of Law 37/1992 are not applicable, the condition of Article 69.1.1º is not met, and therefore the provision is not deemed to be carried out in Spain.
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