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A Spanish lawyer seeks guidance on whether VAT should be applied to mediation services provided to a Chinese client in an export transaction. The DGT determines that the place of supply and exemption depend on the direct link to the export and the effective use of the service.
Cuestión planteada Si debe emitir factura el consultante a la empresa española por el pago recibido, y si debe en la misma aplicar el Impuesto sobre el Valor Añadido sobre la totalidad de la cantidad recibida o solo sobre la parte que corresponde a su propia mediación, debiendo en tal caso el mediador chino expedir factura por el importe restante.
Los servicios de mediación prestados por el consultante al mediador chino están sujetos al IVA por aplicarse la regla de uso efectivo en territorio español. Sin embargo, el servicio del mediador chino a la empresa española está exento por ser una mediación en una operación de exportación. El consultante debe facturar su mediación repercutiendo el IVA sobre la contraprestación que recibe de su cliente.
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