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A company not established in Spain has requested a ruling regarding the place of supply for gas deliveries, the requirement to use its VAT number on invoices, and the identity of the taxable person in liquefied gas operations under the non-customs warehousing (NCW) regime. The DGT clarifies that these deliveries are exempt and determines the status of the taxable person and the relevant invoicing obligations.
Cuestión planteada Lugar de realización de las entregas de gas realizadas por el consultante y obligaciones de utilización del Número de Identificación Fiscal asignado por la Administración española a efectos del Impuesto sobre el Valor Añadido (NIF-IVA) al consultante en las facturas de las operaciones señaladas. Sujeto pasivo en las operaciones de venta de gas licuado realizadas al amparo del régimen de depósito distinto del aduanero (DDA) entre dos sujetos no establecidos en el territorio de aplicación del Impuesto.
Las entregas de gas vinculadas al régimen de depósito distinto del aduanero (DDA) están exentas de IVA siempre que se cumplan los requisitos del Reglamento. En las operaciones de gas licuado exentas por vinculación al DDA donde el destinatario es un empresario no establecido en España, el sujeto pasivo es el propio destinatario. En compras de gas licuado exentas donde el proveedor es un empresario establecido en España y sujeto pasivo, no es obligatoria la consignación del NIF-IVA del consultante en la factura.
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