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A Spanish company has queried whether the effective use VAT clause applies when providing agency services to a Norwegian entity that does not operate in Spain. The DGT has ruled that the clause is applicable if the services are effectively used or exploited within Spanish territory, regardless of whether the foreign entity carries out taxable transactions or not.
Cuestión planteada Aclaración de la contestación vinculante de 16 de agosto de 2021 con número de referencia V2312-21, en relación a la sujeción del servicio de intermediación por aplicación de la cláusula de uso efectivo prevista en el artículo 70.Dos de la Ley 37/1992 del Impuesto sobre el Valor Añadido.
La regla de uso y explotación efectiva del artículo 70.Dos de la Ley 37/1992 se aplica cuando los servicios prestados por una entidad en España a una entidad fuera de la Comunidad sean usados o explotados efectivamente en territorio español. Esto ocurre con independencia de que la entidad extranjera realice operaciones sujetas al impuesto o no en dicho territorio. El uso o explotación efectivo debe analizarse caso por caso como una cuestión de hecho.
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