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A professional enquired whether their search engine evaluation services provided to an Australian company were subject to VAT and Personal Income Tax (IRPF). The DGT indicates that the transaction is not subject to VAT if no effective use or exploitation occurs in Spain, and that the income is taxable under IRPF as income from economic activities.
Cuestión planteada IVA: Si debe tributar por dicha actividad en el Impuesto sobre el Valor Añadido.
La prestación de servicios por vía electrónica a un empresario no establecido en España no está sujeta a IVA según las reglas de localización, salvo que se aplique el criterio de uso o explotación efectiva en territorio español. Para que este criterio de uso efectivo sea aplicable, el servicio debe utilizarse en la realización de operaciones sujetas a IVA en España. En cuanto al IRPF, los ingresos son rendimientos de actividades económicas y, al iniciar actividad, la obligación de presentar pagos fraccionados depende de si el 70% de los ingresos han sido objeto de retención.
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