It is clear from the consultation letter that the consultant provides advertising services to an entrepreneur established in a third country (United Kingdom) and therefore, applying the general rule of localization of services mentioned above, these services will not be subject to Value Added Tax.
The advertising services performed by the influencer are expressly mentioned in art.69. Two.c) VAT Law, so they are among those included in art. 70.Two VAT Law. This Management Center has has repeatedly pronounced in relation to the requirements that must be met in order for the aforementioned invalidation clause of the VAT invalidation clause of the criterion of legal taxation or based on the contractual route, is appropriate.
The rule of effective use and exploitation provided for in Article 70.Two of the VAT Law will be applicable in those cases in which the services rendered by the the services rendered by the entity established in the territory of application of the tax to an entity established outside the territory of application of the tax to an entity established outside the Community, with the exception of the Canary Islands, Ceuta and Melilla, whether or not the services are Melilla, whether the latter is the initial or final recipient, are effectively used or exploited in the territory of application of the tax, regardless of of application of the tax, regardless of the fact that any of the said addressees carries out in the territory of application of the tax.
The company in the United Kingdom to which this influencer provides its services may agree with the influencer the material fulfillment of the obligation to issue its invoices by the influencer, regardless of the means used, whether on paper or by electronic means, and provided that the requirements set forth in Law 37/1992 and the Invoicing Regulations are met.
Source: audiconsultores-etlglobal.com
