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A company based in the Canary Islands with a permanent establishment on the mainland has enquired whether its turnover for the SII includes its Canary Islands billing. The DGT has ruled that operations carried out by permanent establishments located outside the scope of the tax are not included when calculating the volume of operations.
Cuestión planteada Cuál es el volumen de operaciones que determina la llevanza de los libros registros a través del Suministro Inmediato de Información.
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