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A Spanish company provides sales agency and promotion services to a Swiss cryopreservation firm. The DGT has ruled that, as the recipient is an entity located outside the scope of the tax, the transaction is not subject to VAT.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido en España.
Los servicios de mediación comercial prestados a un destinatario no establecido en España no se consideran realizados en territorio español según el artículo 69.Uno.1º de la Ley 37/1992. No procede aplicar la regla de utilización o explotación efectiva del artículo 70.Dos porque la entidad suiza no parece realizar operaciones sujetas al impuesto en España. Para que dicha regla se aplicara, el servicio debería ser utilizado por el destinatario en la realización de operaciones en territorio español.
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