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A securities firm has queried whether its portfolio management and advisory services provided to non-resident individuals in third countries are subject to Spanish VAT under the effective use clause. The DGT has ruled that, while they might initially appear exempt, the new rule under Article 70.Two requires an analysis of whether such services are effectively used or exploited in Spain.
Cuestión planteada Aplicación de la cláusula de uso efectivo prevista en el artículo 70.Dos de la Ley 37/1992, del Impuesto sobre el Valor Añadido, a los servicios de gestión de carteras y asesoramiento prestados a particulares no empresarios o profesionales establecidos en países terceros según los activos invertidos estén o no en territorio de aplicación del Impuesto.
Los servicios de asesoramiento prestados a particulares fuera de la Comunidad, Canarias, Ceuta o Melilla, que de otro modo no estarían sujetos, se considerarán realizados en España si su utilización o explotación efectivas se realizan en territorio nacional. Para aplicarlo, se debe localizar primero si las operaciones relacionadas con el servicio se realizan en España y luego determinar si existe una relación directa o indirecta con la prestación. Este análisis debe hacerse caso por caso y es una cuestión de hecho que debe probar el interesado.
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