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A tour guide has enquired whether their services provided to British tour operators are subject to VAT. The DGT has determined that, as the recipient is an entrepreneur not established in Spain, the transaction is not subject to the tax.
Cuestión planteada Si los servicios se encuentran sujetos al Impuesto sobre el Valor Añadido.
Los servicios de guía de turismo prestados a empresarios o profesionales que no tengan la sede de su actividad económica, establecimiento permanente o domicilio en el territorio de aplicación del Impuesto, no están sujetos al IVA. Según la regla general de localización del artículo 69 de la Ley 37/1992, la sujeción depende de la ubicación del destinatario cuando este actúa como empresario o profesional.
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