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An online gaming company asks whether the new Ceuta structure allows reduced IAJ rates and whether advertising services received by Ceuta subsidiaries are subject to VAT. The DGT states that if entities are established in Ceuta, advertising services are not subject to VAT and outlines the requirements for real establishment in Ceuta.
Cuestión planteada Si los servicios de publicidad que va a recibir la consultante de entidades establecidas en el territorio de aplicación del impuesto se encontrarían sujetos al Impuesto sobre el Valor Añadido. Si la creación de esta nueva estructura en Ceuta determinará que la entidad cumpla los requisitos para aplicar los tipos de gravamen reducidos previstos en el apartado 2 del artículo 48.7 de la Ley 13/2011, de 27 de mayo, de regulación del juego.
Los servicios de marketing y publicidad no estarían sujetos a IVA si el destinatario es una entidad establecida en Ceuta, ya que no se aplicaría la regla de uso efectivo. Para aplicar tipos reducidos de IAJ, la operadora debe tener residencia fiscal en Ceuta o Melilla y estar realmente radicada, lo que requiere que más del 50% de la plantilla y de la masa salarial residan allí, y que los servicios intragrupo no superen el 50% de los costes totales. El uso de un único contrato de arrendamiento con subarrendamiento posterior no impide la radicación, pero el coste del subarrendamiento computará como servicio intragrupo.
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