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A consultant based in Spain provides advisory and management services to Australian educational institutions in exchange for a commission. The DGT has determined that, as these are mediation services provided to a non-resident taxable person, they are not subject to VAT.
Cuestión planteada ¿Debe la consultante repercutir el Impuesto sobre el Valor Añadido en las facturas que vaya a emitir a Australia?
Los servicios de mediación en nombre y por cuenta ajena cuyo destinatario sea un empresario o profesional que no radique en el territorio de aplicación del Impuesto no se encuentran sujetos al IVA. Para aplicar la regla de uso efectivo, el servicio debe ser utilizado por el destinatario en la realización de operaciones en España, lo cual no ocurre en este caso. Por tanto, la consultante no debe repercutir el impuesto a las instituciones educativas australianas.
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