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A company has requested clarification on whether its brokerage services, provided on behalf of individuals purchasing goods in the US or Canada for shipment to Cuba, are subject to VAT. The Directorate General for Taxes (DGT) ruled that they are not, as the brokerage operation is not located in Spain since the sale of goods does not constitute an import.
Cuestión planteada 1.Tributación a efectos del Impuesto sobre el Valor Añadido del servicio de intermediación descrito.
Los servicios de mediación en nombre y por cuenta ajena cuyo destinatario es un particular no se consideran realizados en el territorio de aplicación del impuesto si las operaciones respecto de las que se intermedie no se entienden realizadas en dicho territorio. En este caso, la venta de bienes de EE. UU. o Canadá con destino a Cuba no constituye una importación según la ley, por lo que la mediación no se localiza en España.
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