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A company has requested guidance on how to locate services involving online account activation with chat and messaging access for clients in Spain, the EU, and Latin America. The DGT has determined that these are services provided by electronic means and that, if the client is a private individual, VAT applies where they have their residence or domicile.
Cuestión planteada Lugar de realización de los servicios prestados.
Los servicios de activación de cuentas con acceso a contenidos vía web se consideran prestaciones de servicios por vía electrónica. Al ser el destinatario un particular (no empresario ni profesional), la localización del servicio se determina por el lugar donde el destinatario esté establecido o tenga su residencia o domicilio habitual. Esto queda sujeto al IVA en el territorio de aplicación del impuesto si el particular reside en él, sin perjuicio de la tributación en otros Estados o terceros países.
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