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A marine maintenance professional enquires about his tax residence in IRPF and VAT treatment of his services. The DGT clarifies that tax residence depends on physical presence or the economic activity base, and VAT applies based on whether the client is a business entity or not.
Cuestión planteada 1.- Determinación de la residencia fiscal a efectos del Impuesto sobre la Renta de las Personas Físicas.
En IRPF, la residencia se determina por permanecer más de 183 días en España o por tener aquí el núcleo de actividades económicas. En IVA, al no aportar materiales, sus servicios son prestaciones de servicios; si el cliente es empresario en territorio de aplicación del impuesto, se aplica la inversión del sujeto pasivo. Al estar en Canarias, las operaciones con la península no son intracomunitarias.
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