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The applicant asks whether they must maintain accounting records via the Immediate Supply of Information (SII) system while having a permanent establishment in the Canary Islands. The DGT rules that operations carried out by permanent establishments outside the VAT territory do not count towards the turnover threshold that triggers the SII obligation.
Question raised: Whether the taxpayer is obliged to maintain the record books through the Immediate Supply of Information.
Para determinar la obligación del SII, se debe verificar si el periodo de liquidación coincide con el mes natural, lo cual ocurre si el volumen de operaciones del año anterior supera los 6.010.121,04 euros. Las operaciones realizadas a través de establecimientos permanentes situados fuera del territorio de aplicación del impuesto no se incluyen en el cálculo de dicho volumen de operaciones. Por tanto, si al excluir las operaciones de establecimientos permanentes en Canarias el volumen no supera el límite, no existe obligación de usar el SII.
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