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A Spanish company has requested clarification on whether VAT should be applied to a catering service provided in Barcelona to a French company. The Directorate-General for Taxes (DGT) has ruled that, as the service is physically provided within Spanish territory, it is deemed to have taken place in Spain.
Cuestión planteada Lugar de realización de dichas operaciones.
Los servicios de restauración y catering se entienden prestados en el territorio de aplicación del impuesto cuando se prestan materialmente en él. Por tanto, la entidad debe repercutir el IVA en la factura a la empresa francesa destinataria.
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