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V0636-19 25 March 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · suministro inmediato de información

The obligation to be in the SII depends on whether the volume of operations in the territory of application of the tax exceeds 6,010,121.04 euros

A company based in the Canary Islands with a permanent establishment on the mainland has enquired whether it must comply with the Immediate Supply of Information (SII) scheme. The Directorate General for Taxes (DGT) has ruled that operations conducted by permanent establishments outside the tax territory do not count towards the turnover threshold that determines the monthly settlement period.

The question raised

Question raised Whether the settlement period of the permanent establishment must be monthly and whether, for that reason, the taxpayer's establishment must be included in the Immediate Supply of Information system (S.I.I.).

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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