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A UK company asks whether advisory and market research services received from a Spanish subsidiary must be VAT taxable in Spain and how to recover the VAT paid. The DGT explains that, even if the recipient does not reside in Spain, the effective use and exploitation criterion applies if the services are used for operations within Spanish territory.
Cuestión planteada Lugar de realización de los servicios prestados por la entidad establecida en el territorio español a la consultante y recuperación del Impuesto sobre el Valor Añadido soportado por la consultante en el territorio de aplicación del Impuesto.
Los servicios de asesoramiento e investigación de mercados prestados a un empresario no establecido en España no están sujetos al IVA si el destinatario no radica en el territorio. No obstante, según el artículo 70.Dos de la Ley 37/1992, tributarán si su utilización o explotación efectiva se realiza en España, lo que debe analizarse caso por caso. Para determinar la parte del servicio que se utiliza en España, se puede aplicar la proporción de ingresos de las operaciones realizadas en territorio español que resulten de dicho uso. Respecto a la devolución del IVA a empresas del Reino Unido, existe reciprocidad para solicitar la devolución de cuotas soportadas, siempre que no se destinen a la reventa si el adquirente no es sujeto pasivo por inversión del sujeto pasivo.
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