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A company sought clarification on whether sales from its permanent establishments in Germany and France should be included in its turnover, and whether the allocation of costs from the head office to these branches is subject to VAT. The DGT ruled that these operations do not count towards the turnover and that the cost allocation is not subject to VAT as no independent taxable persons exist.
Cuestión planteada Si en el cálculo del volumen de operaciones de la entidad española debe ser considerado el volumen de ventas efectuado y atribuidos a los establecimientos permanentes y si la distribución de los costes asumidos por la sede deben ser objeto de facturación a los establecimientos y, en ese caso, si las facturas pueden expedirse con periodicidad mensual o anual.
Las operaciones realizadas por establecimientos permanentes situados fuera del territorio de aplicación del impuesto no deben considerarse para el cálculo del volumen de operaciones del artículo 121 de la Ley 37/1992. Asimismo, el reparto de costes de la sede a sus establecimientos permanentes no constituye una prestación de servicios imponible, ya que, si la sucursal no asume el riesgo económico de la actividad, no existe una relación jurídica entre empresarios o profesionales independientes.
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