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An image rights management company inquired whether holding events in Spain (such as photo shoots) triggers the 'effective use' rule for VAT regarding non-resident assignees. The Directorate General for Taxes (DGT) ruled that the mere fact that the provider performs the service in Spain is insufficient; if the recipient does not carry out taxable operations within the territory, VAT does not apply.
Cuestión planteada Si el hecho de que las sesiones fotográficas o los encuentros con los deportistas tengan lugar en el territorio de aplicación del Impuesto daría lugar por sí mismo a la aplicación de la regla de cierre prevista en el artículo 70.Dos de la Ley 37/1992. Si en los supuestos de aplicación parcial de la referida regla de cierre existe algún criterio de ponderación que se deba utilizar para la determinación del uso efectivo en el territorio de aplicación del Impuesto.
Para aplicar la regla de uso efectivo del artículo 70.Dos, el servicio debe ser utilizado por el destinatario en la realización de operaciones sujetas al IVA en el territorio. El lugar donde el proveedor realiza materialmente el servicio no determina la aplicación de esta cláusula. Si el cesionario no realiza operaciones sujetas al impuesto en España, la cesión de derechos no estará sujeta al IVA. En caso de uso parcial, se debe determinar la proporción de ingresos que constituyen un input empresarial respecto al total de ingresos obtenidos por el uso del servicio.
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