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An IT consultancy firm inquired whether VAT should be applied to a US parent company for services rendered in Spain. The DGT ruled that if the legal recipient is the US entity without an establishment in Spain, the transaction is not subject to VAT, unless the effective use rule is applicable.
Cuestión planteada Localización de las operaciones descritas en el escrito de consulta.
La localización de la prestación de servicios se determina por el destinatario jurídico, es decir, quien ostenta la posición de acreedor en la obligación. Si el destinatario es una entidad de fuera de España sin establecimiento permanente aquí, la operación no está sujeta al IVA. No obstante, si el servicio se utiliza o explota efectivamente en España para realizar operaciones sujetas al impuesto, se aplicará la regla de uso efectivo y deberá repercutirse el IVA.
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