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A mutual insurance company has requested a ruling regarding the location and the taxable person for database usage services and software licences received via the internet from the USA. The DGT has determined that these constitute services provided by electronic means and that the Spanish recipient must act as the taxable person.
Cuestión planteada Localización de dicho servicio y sujeto pasivo de dichos servicios y deducción del Impuesto soportado por la consultante.
Los servicios de acceso a bases de datos y licencias de programas recibidos por internet se califican como servicios prestados por vía electrónica. Al ser el destinatario un empresario establecido en España, la prestación se entiende realizada en territorio nacional. La entidad receptora es sujeto pasivo del impuesto por recibir servicios de una entidad no establecida en España. El derecho a la deducción dependerá de si los servicios se afectan a una actividad sujeta o exenta, aplicando la regla de prorrata si procede.
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