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A Luxembourg-based company asks whether services of commissioning and quality control carried out by its Spanish subsidiary for itself are subject to VAT. The DGT determines that since the parent company is the recipient and is established in another EU member state, the service is not subject to VAT.
Cuestión planteada Lugar de realización a efectos del Impuesto sobre el Valor Añadido de las prestaciones de servicios realizadas por la filial, establecida en territorio de aplicación del Impuesto, a la entidad luxemburguesa.
Los servicios de control de calidad y puesta a punto de vehículos prestados por la filial a la entidad luxemburguesa no están sujetos al IVA. Esto se debe a que el destinatario de los servicios es una entidad establecida en otro Estado miembro que actúa como empresario o profesional. Por tanto, la prestación queda no sujeta al impuesto según las reglas de localización de servicios.
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