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A professional provides IT services to a Belgian branch of a Spanish company for use in a subsequent service provided to a client in Spain. The DGT rules that if the service is intended for the Spanish parent company rather than the branch's own needs, the transaction is subject to VAT in Spain, and the consultant is the taxable person.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de los servicios prestados por la consultante.
Si el servicio prestado a una sucursal extranjera se utiliza para la prestación subsiguiente de un servicio de la misma naturaleza por parte de la matriz, no se considera que la sucursal lo use para sus necesidades propias. En este caso, el destinatario es la matriz con sede en España, por lo que la prestación se entiende realizada en territorio español según el artículo 69.Uno.1º de la Ley 37/1992. La consultante tendrá la condición de sujeto pasivo y deberá repercutir el IVA a la matriz española.
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