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A company has requested clarification on whether VAT should be applied when renewing software licences from a US entity for clients in Spain. The DGT has ruled that if the company acts in its own name, it is providing a service subject to VAT, which must then be charged to its customers.
Question raised 1. Whether the taxpayer must charge Value Added Tax to the end customers.
If the taxpayer acts in their own name, two services are rendered: one from the American entity to the taxpayer and another from the taxpayer to the end customers. As the taxpayer is the service provider to the customers in Spanish territory, VAT must be charged on the invoice. It is not appropriate to treat the amounts as disbursements because the requirements for acting on behalf and for the account of the client are not met.
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