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A German company operating in Spain through a permanent establishment relocates its legal and fiscal domicile to Spain. The DGT rules that it may offset the outstanding VAT and must file the removal from the census.
Cuestión planteada Si el establecimiento permanente debe darse de baja del Censo de Empresarios, Profesionales y Retenedores. Si las cantidades pendientes de compensar del Impuesto sobre el Valor Añadido por parte del establecimiento permanente podrían ser compensadas por el consultante. Si el cambio de domicilio fiscal y social produciría alguna operación sujeta al Impuesto sobre el Valor Añadido en relación con los inmuebles adquiridos por el establecimiento permanente.
La entidad tendrá derecho a aplicar las cantidades de IVA pendientes de compensar por parte del establecimiento permanente. No se produce operación sujeta a IVA por el traslado de bienes, ya que jurídicamente pertenecen a la misma entidad. El establecimiento permanente debe presentar declaración de baja en el censo al dejar de desarrollar la actividad económica directamente.
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