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A consulting entity has requested clarification on whether its financial advisory and wealth management services provided to non-EU individuals (who are not entrepreneurs) are subject to VAT. The DGT has determined that the provision of these services is not subject to the tax.
Cuestión planteada Sujeción de dichos servicios al Impuesto sobre el Valor Añadido.
Los servicios de asesoramiento prestados a destinatarios que no son empresarios o profesionales y que están establecidos fuera de la Comunidad no se entienden realizados en el territorio de aplicación del impuesto. Al ser los destinatarios personas físicas extracomunitarias, la prestación queda no sujeta al IVA.
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