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A taxpayer has inquired whether intermediation services for hiring a football player for a Chinese team are subject to VAT. The DGT has determined that, as the recipient is a taxable person not established in Spain, the transaction does not take place in national territory, unless the rule of effective use and exploitation in Spain is met.
Cuestión planteada Si los servicios prestados están sujetos al Impuesto sobre el Valor Añadido.
La mediación a un empresario no establecido en España se localiza fuera del territorio de aplicación del impuesto según la regla general. No obstante, se aplicará el criterio de uso y explotación efectiva del artículo 70.Dos de la Ley 37/1992 si los servicios son usados o explotados efectivamente en España, con independencia de si el destinatario realiza operaciones sujetas al impuesto. Esta condición debe analizarse caso por caso como una cuestión de hecho.
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