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A Spanish consultancy provides legal advisory services to a US-based firm, which in turn uses them to serve clients in Spain. The DGT examines whether the effective use rule should apply so that the service is taxed in Spain, even though the legal recipient is located abroad.
Cuestión planteada Lugar de realización de los servicios prestados por la consultante. Aplicación de la regla de uso efectivo prevista en el artículo 70.Dos de la Ley 37/1992.
Los servicios de asesoramiento prestados a un destinatario no establecido en España no tributan por la regla general, pero pueden estar sujetos si su utilización o explotación efectiva se realiza en territorio español según el artículo 70.Dos de la Ley 37/1992. Para ello, el servicio debe estar relacionado con operaciones sujetas al impuesto realizadas por el destinatario en España. Si el uso es parcial, se debe determinar la medida de la utilización caso por caso, pudiendo atenderse a la proporción de ingresos de las operaciones realizadas en España respecto al total.
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