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A company has requested clarification regarding the location of the sale of software licences and remote maintenance services to a client in Mexico. The DGT has determined that, as the recipient is a foreign entity, the transaction is not subject to Spanish VAT.
Cuestión planteada Localización de dichos servicios.
La venta de licencias y el mantenimiento remoto se consideran servicios prestados por vía electrónica. Estos servicios se localizan en el territorio de aplicación del Impuesto cuando el destinatario está establecido en España. Al ser el destinatario una entidad mexicana, la prestación de servicios de venta de licencias y su mantenimiento en remoto no está sujeta al IVA. Dichas operaciones deben consignarse en el Modelo 303 (casilla de operaciones no sujetas) y en el Modelo 390 (casilla de operaciones no sujetas por reglas de localización).
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