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A company has requested a ruling on whether its advisory services for contracting advertising on behalf of a gaming operator in Ceuta are subject to VAT. The DGT has determined that, although the recipient is located in Ceuta, the rule of effective use and exploitation will apply if the service is used to carry out transactions subject to tax within Spanish territory.
Cuestión planteada Si dichas prestaciones de servicios se encontrarían sujetas al Impuesto sobre el Valor Añadido.
Los servicios de publicidad y asesoramiento prestados a un operador de juego en Ceuta estarán sujetos al IVA si su utilización o explotación efectiva se realiza en territorio español. Esto ocurre cuando el operador utiliza dichos servicios para realizar operaciones sujetas al impuesto en el territorio de aplicación, independientemente de que dichas operaciones sean exentas. Se aplica la regla de uso y explotación efectiva del artículo 70.Dos de la Ley 37/1992, considerando que las actividades de juego en línea son servicios prestados por vía electrónica.
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