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A company has requested clarification regarding the location of IT and consultancy services acquired from non-residents and subsequently re-invoiced to foreign subsidiaries. The DGT has determined that the acquisition of customised IT products constitutes a service subject to VAT via the reverse charge mechanism; however, the re-invoicing to foreign subsidiaries is not subject to tax as the criterion of effective use within Spanish territory is not met.
Cuestión planteada Localización de dichos servicios.
La adquisición de productos informáticos confeccionados bajo encargo o con adaptaciones sustanciales se considera prestación de servicios. Si el destinatario es un empresario con sede en España, la operación está sujeta al IVA mediante inversión de sujeto pasivo. Por el contrario, los servicios prestados a entidades fuera del territorio nacional no están sujetos al impuesto, ya que no se aplica la regla de uso efectivo del artículo 70.Dos de la Ley 37/1992 al no realizarse las operaciones de las filiales en España.
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