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A Spanish company sought clarification on whether its commercial mediation services for a Panamanian entity were subject to VAT. The DGT explains that although the general rule of localisation places the service outside Spain, it could be taxable if the criterion of effective use or exploitation within Spanish territory is met.
Cuestión planteada Tributación de la operación a efectos del Impuesto sobre el Valor Añadido.
Los servicios de mediación en nombre y por cuenta ajena prestados a un destinatario fuera de la UE pueden estar sujetos al IVA si su utilización o explotación efectivas se realizan en territorio español. Para determinar esto, se debe localizar primero si las operaciones relacionadas con el servicio se realizan en España y luego verificar la relación directa o indirecta del servicio con dichas operaciones. Este análisis de uso efectivo debe realizarse caso por caso y es una cuestión de hecho que debe probar el interesado.
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