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V2641-20 13 August 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · uso efectivo

Customer acquisition services for non-EU gambling operators are subject to VAT if effectively used in Spain

A company sought clarification on whether its customer acquisition services for gambling and stock entities located outside the EU were subject to VAT. The DGT ruled that, even if the recipient is foreign, if the service is used to carry out transactions subject to VAT in Spain, the effective use rule applies.

The question raised

Whether said provision of services is subject to Value Added Tax.

The DGT's ruling

Customer acquisition services provided to gaming operators outside the Community are subject to VAT when their effective use or exploitation takes place in Spanish territory. This occurs if the operator uses said services to carry out transactions subject to the tax in Spain, even if these are exempt. The rule of use and enjoyment under Article 70.Two of Law 37/1992 applies, considering that online gaming activities are services provided by electronic means.

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