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An audiovisual production company inquires about the VAT liability of the services it receives from suppliers and the service it provides to its client. The DGT determines that both the services received and those provided are subject to the tax if carried out within the territory to which the tax applies.
Question raised: VAT liability of the services received by the inquirer from its suppliers and of the service provided by the inquirer to its client.
The production of an audiovisual work is a provision of services subject to VAT provided that it is carried out within the territory to which the tax applies. As the special rules of Article 70 are not applicable, the general rule of Article 69.1.1º applies, whereby the services provided to the client and those received from suppliers are considered to be carried out within the territory to which the tax applies.
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