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A query was raised regarding whether the acquisition of software licences, hosting, and server services by Spanish branches from their French parent company is subject to VAT. The DGT ruled that the parent company's services are not subject to VAT as there are not two independent entrepreneurs, whereas services provided by other group companies are subject to it.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la adquisición de los servicios de licencia de software, hosting y servidor por las sucursales.
Si la sucursal no asume el riesgo económico de su actividad, sino que lo hace la matriz, no es un sujeto pasivo distinto y no hay prestación de servicios imponible entre ambas. Sin embargo, los servicios de servidor prestados por otra empresa del grupo sí están sujetos al IVA, localizándose en la sede del destinatario. Los servicios tecnológicos que las sucursales presten a otras entidades del grupo no residentes quedarán no sujetos al impuesto.
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