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A business owner under the equivalence surcharge regime seeks guidance on how to settle VAT for a service received from an entity in the Canary Islands. The DGT determines that the reverse charge mechanism must be applied and that the taxpayer is not entitled to deduct the tax.
Cuestión planteada - Forma de liquidar el Impuesto sobre el Valor Añadido correspondiente al servicio recibido y, en su caso, deducción del Impuesto soportado.
El servicio prestado por una entidad en Canarias a una empresaria en la península está sujeto al IVA español por reglas de localización. La consultante es sujeto pasivo por inversión del sujeto pasivo. Si la actividad pertenece al régimen de recargo de equivalencia, no podrá deducir la cuota soportada por dicho servicio. La liquidación se hará mediante modelo 309 si solo realiza esa actividad, o mediante el modelo 303 si tiene otras actividades en régimen general.
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