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An Italian company seeks clarification regarding the location of its Spanish branch's services, VAT exemption, and the treatment of transfer pricing adjustments. The DGT clarifies that the mediation exemption requires active solicitation activities and analyses the taxability of accounting adjustments between a parent company and its branch.
Cuestión planteada 1. Localización de los servicios prestados por la sucursal en el Impuesto sobre el Valor Añadido, exención y derecho a la deducción. 2. Sujeción de los ajustes por los que se atribuye el beneficio fiscal entre casa central y sucursal.
Para que la mediación financiera esté exenta, el prestador debe ser un tercero que realice una labor activa de aproximación de las partes, superando el mero suministro de información o publicidad. La actividad de mediación requiere un elemento adicional, como el análisis de la situación patrimonial del cliente o la puesta en contacto directa para la formalización. Si la sucursal no asume el riesgo económico de su actividad, los servicios prestados a la matriz quedan fuera del ámbito de aplicación del IVA. Los ajustes por precios de transferencia pueden modificar la base imponible si se asimilan a alteraciones de precio de operaciones previas.
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