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A Swiss company without a permanent establishment in Spain asks whether technical support services contracted in Spain are subject to Spanish VAT. The DGT responds that, as the recipient is a foreign enterprise, the services are not considered rendered in Spain under the general rule of location.
Cuestión planteada Si las prestaciones de servicios de soporte técnico señaladas se encontrarían sujetas al Impuesto sobre el Valor Añadido.
Los servicios de soporte técnico no se encuentran incluidos en el listado del artículo 70.Dos de la Ley 37/1992, que permite gravar servicios cuya utilización efectiva sea en España aunque el destinatario sea extranjero. Por tanto, al no aplicarse dicho criterio de utilización, las prestaciones no se entienden realizadas en el territorio de aplicación del Impuesto.
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