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A company based in the Canary Islands provides IT consultancy services to a client on the Spanish mainland. The DGT determines that the transaction is subject to VAT via the reverse charge mechanism and that the services provided by subcontracted IT specialists are not subject to Spanish VAT.
Cuestión planteada Lugar de realización de las operaciones efectuadas por la consultante a favor de sus clientes y, en ese caso, a quién corresponde la condición de sujeto pasivo del Impuesto sobre el Valor Añadido. Igualmente, si las operaciones por los informáticos subcontratados a favor de la consultante están sujetas al impuesto.
Los servicios de la consultante están sujetos al IVA porque el cliente es un empresario establecido en el territorio de aplicación del impuesto. Al no tener la consultante un establecimiento permanente en la península, el sujeto pasivo es el destinatario mediante la inversión del sujeto pasivo. Los servicios de los informáticos subcontratados no están sujetos al IVA estatal por no estar la consultante establecida en el territorio de aplicación del impuesto.
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