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V0989-22 5 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · volumen de operaciones

Transactions not subject to rules of location in other Member States count towards SII turnover volume

A Spanish company inquired whether its sales in Portugal, conducted without a permanent establishment there, should be included in the calculation of turnover volume to determine the obligation to use the SII. The DGT ruled that they must be included, as they are transactions not subject to rules of location and are not carried out through a permanent establishment.

The DGT's ruling

Operations carried out in other Member States that are not subject to tax under the rules of localization must be included in the taxpayer's turnover. Only operations carried out through permanent establishments located outside the territory of application of the tax are excluded from the calculation. Therefore, if these non-taxable operations increase the turnover above 6,010,121.04 euros, the entity will be required to implement the SII.

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