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The taxpayer queried whether vehicle leasing and related brokerage services are subject to VAT in mainland Spain or the Canary Islands. The DGT ruled that taxability depends on whether the lease is short-term or long-term, and on the location of the recipient or where the vehicle is made available.
Cuestión planteada Si están sujetos al Impuesto sobre el Valor Añadido los servicios que presta la consultante en el caso de vehículos que pone a disposición de sus clientes en península o en las islas canarias habiendo intermediado en las operaciones agencias intermediarias, o habiendo reservado directamente los clientes a través de la página web de la consultante.
El arrendamiento a corto plazo está sujeto al IVA si el vehículo se pone a disposición en territorio peninsular. En arrendamientos a largo plazo, la sujeción depende de si el destinatario es empresario o consumidor final y de su ubicación. Los servicios de intermediación están sujetos al IVA si el destinatario es un empresario establecido en el territorio de aplicación del impuesto o si se intermedie en operaciones de arrendamiento realizadas en dicho territorio.
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