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A company has enquired whether its advertising and market research services are subject to taxation in Spain when the client is located abroad but the services are used for clients in Spain. The DGT explains that, even if the client is foreign, if the service is effectively used to carry out transactions subject to VAT in Spain, the effective use rule will apply.
Cuestión planteada Lugar de realización de los servicios prestados por la consultante en la medida que los servicios de publicidad y mediación prestados por el buscador se realizan tanto para clientes establecidos en el territorio de aplicación del impuesto como fuera de él.
Si el destinatario es un empresario fuera de España, la regla general es que el servicio no se localiza en España. Sin embargo, según el artículo 70.Dos de la Ley 37/1992, si servicios de publicidad o estudios de mercado se utilizan o explotan efectivamente en España para realizar operaciones sujetas al impuesto, se considerarán prestados en territorio nacional. En caso de uso parcial, se debe determinar la medida de uso caso por caso, pudiendo atenderse a la proporción de ingresos de las operaciones sujetas en España respecto al total de ingresos derivados de esos servicios.
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