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A company asked whether management support and optimisation services provided by its Spanish subsidiary to UK entities should be subject to VAT in Spain under the effective use or exploitation rule. The DGT concludes that management support services could be taxable if considered akin to advisory services and used effectively in Spain, whereas transport or pallet repair services are not.
Cuestión planteada Determinación del lugar de realización de los servicios prestados por la filial española a las entidades británicas a que se refiere el escrito de consulta a efectos del Impuesto sobre el Valor Añadido, y, en concreto, si resulta de aplicación la regla de cierre de utilización o explotación efectiva prevista en el artículo 70.Dos de la Ley 37/1992, del Impuesto sobre el Valor Añadido, así como si es posible su aplicación parcial.
Los servicios de apoyo a la gestión (soporte informático, financiero, jurídico, etc.) y de optimización pueden estar incluidos en el artículo 70.Dos de la Ley 37/1992 al ser asimilables a servicios de asesoramiento. Para su aplicación, el servicio debe ser prestado a un empresario, localizarse fuera de la Comunidad por regla general y utilizarse o explotarse efectivamente en territorio español. Por el contrario, los servicios de transporte y los de reparación de palés (servicios interpool) no se encuentran enumerados en dicho precepto.
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