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A natural person asks whether commissions earned for attracting clients from a Brazilian entity are subject to VAT. The DGT explains that although the general rule places the operation outside Spain due to the client's location, the criterion of effective use and exploitation may apply if the service is used within Spanish territory.
Cuestión planteada Tributación de la operación de intermediación a efectos del Impuesto sobre el Valor Añadido.
Los servicios de mediación en nombre y por cuenta ajena prestados a empresarios fuera de la UE pueden considerarse realizados en España si su utilización o explotación efectivas se producen en territorio español. Para determinar esto, se debe localizar primero la operación relacionada con el servicio y luego verificar si existe una relación directa o indirecta con la prestación. Este análisis de uso efectivo debe realizarse caso por caso y es una cuestión de hecho que debe probar el interesado.
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