LONDON, Dec 22 (Reuters) - Companies in the United States and Europe expect to spend 2 percent less on IT in 2009 after a flat 2008, with SAP AG (SAPG.DE) seen as most likely to benefit from any increase in spending, according to a UBS survey. Revenues of the companies surveyed for the report published on Monday ranged from $2 billion to more than $10 billion annually and they represented industries ranging from communications to healthcare to utilities. Deployments of server computers are expected to slow, UBS said, with spending on Microsoft Corp (MSFT.O) Windows servers expected to grow 2 percent in 2009 after 3 percent in 2008, and open-source Linux server growth is set to be flat at 1 percent. Averaging out positive and negative responses, a net 12 percent said they were likely to increase spending on German business software maker SAP's products in 2009 with net 12 percent cutting spend in Microsoft, 15 percent cutting spend with Oracle Co and 19 percent cutting spend with IBM.