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A Portuguese engineering company asks whether its aerial photography services to a Spanish entity constitute intracommunity operations and whether it must issue a VAT-free invoice. The DGT responds that the service is located in Spain and that the Spanish recipient is the passive party through passive investment.
Cuestión planteada Se cuestiona por la entidad portuguesa si el servicio descrito puede ser considerado como una operación intracomunitaria y, de ser así, si el destinatario del mismo viene obligado a aplicar el mecanismo de la inversión del sujeto pasivo y, con ello, a recibir una factura expedida por la entidad portuguesa en la que no se repercuta el IVA.
El servicio se localiza en el territorio de aplicación del impuesto, ya sea por la regla general de localización (artículo 69) o por la regla especial de servicios relacionados con bienes inmuebles (artículo 70). Al no estar el prestador establecido en España, el sujeto pasivo es el destinatario del servicio. Por tanto, el prestador no debe repercutir cuota de IVA y el destinatario debe realizar la liquidación del impuesto.
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