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A Spanish company provides IT services to an NGO in Brussels that does not have a VAT number. The DGT has ruled that if the client fails to communicate their identification number, the service is deemed to be located in Spain and the 21% VAT rate must be applied.
Cuestión planteada Se cuestiona por la consultante si debe repercutir el IVA español a la destinataria del servicio así como la forma en que debe ser declarada dicha operación en el modelo 349 "Declaración recapitulativa de operaciones intracomunitarias".
Si el destinatario no comunica su número de identificación a efectos del IVA, el prestador puede considerar que no tiene la condición de empresario o profesional. En ese caso, la prestación se localiza en el territorio de aplicación del impuesto por ser la sede de la actividad del prestador. Por tanto, se debe repercutir la cuota del 21%. No procede la presentación del modelo 349 al no ser una prestación intracomunitaria de servicios.
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