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A computer programmer enquired whether VAT should be applied to services provided to an entity in the Netherlands. The DGT ruled that the transaction is not subject to tax because the recipient has no registered office or establishment in Spain.
Cuestión planteada Lugar de realización del hecho imponible a efectos del Impuesto sobre el Valor Añadido y, en caso de que se tratase de una operación no sujeta, procedimiento para rectificar la repercusión realizada.
Los servicios de programación no están sujetos al IVA al no cumplirse los requisitos del artículo 69.Uno.1º de la Ley 37/1992, ya que el destinatario holandés no tiene la sede de su actividad económica ni un establecimiento permanente en el territorio de aplicación del impuesto. Si se han repercutido cuotas indebidamente, se debe rectificar mediante el procedimiento de rectificación de autoliquidaciones o regularizando la situación en las declaraciones posteriores, con la obligación de reintegrar el importe al cliente mediante factura rectificativa.
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