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A company sought clarification on whether the transfer of advertising space in its stadium to a third-country telecommunications provider was taxable in Spain. The DGT has determined that, as the recipient is not a resident entrepreneur and the service is not used in Spanish territory, the transaction is not subject to VAT.
Cuestión planteada Lugar de realización del servicio de publicidad descrito.
Los servicios de publicidad prestados a un destinatario no residente en un país tercero se localizan fuera de España según el artículo 69.Uno.1º de la Ley 37/1992. No aplica la regla de uso efectivo del artículo 70.Dos porque la empresa destinataria no realiza operaciones en el territorio de aplicación del impuesto. Para que se aplicara dicho artículo, el servicio debería ser utilizado por el destinatario en la realización de actividades económicas en España.
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