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A Spanish company inquires whether training services for employees of foreign mining companies are subject to VAT. The DGT determines that, as no special rules apply and the recipient is an entity outside the territory of application, the provision is not deemed to be carried out in Spain.
Question raised: Place of supply for Value Added Tax purposes of the services provided by the applicant.
The provision of services is not considered to be carried out in the VAT territory when the recipient is a businessperson or professional established outside said territory. As none of the special rules of Article 70 of Law 37/1992 are applicable, the transaction is not subject to the tax.
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