{"id":1475,"date":"2014-09-24T09:23:14","date_gmt":"2014-09-24T08:23:14","guid":{"rendered":"https:\/\/diligens.es\/?p=435"},"modified":"2014-09-24T09:23:14","modified_gmt":"2014-09-24T08:23:14","slug":"consulta-vinculante-1549-14-sobre-la-regla-de-uso-y-disfrute-en-la-localizacion-de-servicios","status":"publish","type":"post","link":"https:\/\/diligens.es\/en\/consulta-vinculante-1549-14-sobre-la-regla-de-uso-y-disfrute-en-la-localizacion-de-servicios\/","title":{"rendered":"Consulta vinculante 1549-14 sobre la regla de \u201cuso y disfrute\u201d en la localizaci\u00f3n de servicios"},"content":{"rendered":"<p style=\"text-align: justify;\">La consulta trata sobre los servicios de asesor\u00eda jur\u00eddica prestados por un abogado a beneficiarios, personas f\u00edsicas norteamericanas, en relaci\u00f3n a una herencia causada por un espa\u00f1ol en la que se repart\u00edan fondos depositados en un banco tambi\u00e9n espa\u00f1ol.<\/p>\n<p style=\"text-align: justify;\">La Direcci\u00f3n General de Tributos resuelve esta consulta atrayendo la tributaci\u00f3n del servicio a Espa\u00f1a por la aplicaci\u00f3n de la regla de uso y disfrute mencionada en el art\u00edculo 70.Dos de la Ley 37\/1992 del IVA.<\/p>\n<p style=\"text-align: justify;\">En opini\u00f3n de Diligens Tax Consulting, la Direcci\u00f3n General de Tributos resuelve este caso de manera err\u00f3nea ya que la regla de uso y disfrute antes mencionada, para el caso de servicios de abogac\u00eda solo aplicar\u00eda en el caso de que el destinatario del servicio fuese un empresario o profesional actuando como tal.<\/p>\n<p style=\"text-align: justify;\">Por lo tanto, en nuestra opini\u00f3n, este servicio se localizar\u00eda fuera del territorio de aplicaci\u00f3n del IVA espa\u00f1ol en aplicaci\u00f3n del art\u00edculo 69.Dos.d) de la Ley 37\/1992 del IVA.<\/p>\n<p style=\"text-align: justify;\">For further information please contact us at <a href=\"\/en\/info@diligens.es\/\">info@diligens.es<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/diligens.inconectawebs.com\/wp-content\/uploads\/2014\/09\/CV-1549-14.pdf\">CV 1549 14<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>La consulta trata sobre los servicios de asesor\u00eda jur\u00eddica prestados por un abogado a beneficiarios, personas f\u00edsicas norteamericanas, en relaci\u00f3n a una herencia causada por un espa\u00f1ol en la que se repart\u00edan fondos depositados en un banco tambi\u00e9n espa\u00f1ol. La Direcci\u00f3n General de Tributos resuelve esta consulta atrayendo la tributaci\u00f3n del servicio a Espa\u00f1a por [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4863,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1475","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-tributarias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Consulta vinculante 1549-14 sobre la regla de \u201cuso y disfrute\u201d en la localizaci\u00f3n de servicios - Diligens<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/diligens.es\/en\/consulta-vinculante-1549-14-sobre-la-regla-de-uso-y-disfrute-en-la-localizacion-de-servicios\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Consulta vinculante 1549-14 sobre la regla de \u201cuso y disfrute\u201d en la localizaci\u00f3n de servicios - Diligens\" \/>\n<meta property=\"og:description\" content=\"La consulta trata sobre los servicios de asesor\u00eda jur\u00eddica prestados por un abogado a beneficiarios, personas f\u00edsicas norteamericanas, en relaci\u00f3n a una herencia causada por un espa\u00f1ol en la que se repart\u00edan fondos depositados en un banco tambi\u00e9n espa\u00f1ol. 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