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A company sought clarification on whether its intermediation services provided to a Norwegian entity were subject to VAT in Spain. The DGT ruled that the effective use clause applies if the service is utilised by the recipient to carry out transactions subject to tax within Spanish territory.
Cuestión planteada Aclaración de la contestación vinculante de 12 de mayo de 2021 con número de consulta V1364-21 en relación a la sujeción del servicio de intermediación por aplicación de la cláusula de uso efectivo prevista en el artículo 70.Dos de la Ley 37/1992 del Impuesto sobre el Valor Añadido.
Los servicios de intermediación y asistencia están incluidos en el artículo 70.Dos de la Ley 37/1992. Se consideran prestados en España cuando, aunque las reglas de localización indiquen lo contrario, su utilización o explotación efectivas se realicen en territorio español. Para que esta regla sea aplicable, el servicio debe ser utilizado por el destinatario en la realización de operaciones sujetas al IVA en España.
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