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A travel agency has requested a ruling on whether its mediation services provided to an entrepreneur in the Canary Islands are subject to VAT. The DGT has ruled that, as a general rule, these services are not subject to VAT because the recipient is located outside the tax territory, unless the criteria for effective use or exploitation within Spain are met.
Cuestión planteada Sujeción de la operación de mediación.
Los servicios de mediación prestados a un empresario no establecido en el territorio de aplicación del impuesto y sin establecimiento permanente no están sujetos al IVA. No obstante, según el artículo 70.Dos de la Ley 37/1992, podrían estar sujetos si el servicio se utiliza o explota efectivamente en territorio estatal. Para ello, el destinatario debe utilizar el servicio en la realización de operaciones sujetas al impuesto en España.
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