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The applicant inquired whether transactions between their UK headquarters and their Spanish branch are subject to VAT in light of Brexit. The DGT ruled that if the branch does not bear the economic risk of its activity, it is not an independent taxable person, and therefore the services are not subject to VAT.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las operaciones efectuadas entre la entidad británica y su sucursal española, así como consecuencias en dicha tributación con motivo de la salida del Reino Unido de la Unión Europea.
Si la sucursal no asume el riesgo económico de su actividad, sino que este lo asume la matriz, no se considera un empresario o profesional distinto y los servicios prestados por la matriz a la sucursal quedan fuera del ámbito de aplicación del IVA. En cambio, si la sucursal asume el riesgo de forma independiente, los servicios prestados por la matriz a la sucursal estarán sujetos al impuesto. Tras el periodo transitorio del Brexit, la entrada de bienes desde el Reino Unido se considerará importación y no adquisición intracomunitaria.
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