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A Spanish company provides mediation and commercial representation services for a US drone manufacturer that has no establishment in Spain. The DGT has determined that, as the foreign entity does not have a permanent establishment in Spanish territory, the provision of services is not subject to VAT.
Cuestión planteada Sujeción de los referidos servicios al Impuesto sobre el Valor Añadido.
Los servicios de mediación en nombre ajeno están sujetos al IVA cuando se realizan en el territorio de aplicación del impuesto. No obstante, si el destinatario no tiene su sede de actividad o un establecimiento permanente en España, la prestación no estará sujeta. Se considera establecimiento permanente si existe una estructura con medios humanos y técnicos suficientes y una estructura adecuada, o si el intermediario está facultado para negociar y obligar a la entidad no establecida. En este caso, al no tener la consultante capacidad para negociar o firmar compromisos, la entidad estadounidense no cuenta con establecimiento permanente.
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