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A French subsidiary in Spain asks whether it can deduct VAT on its expenses and how. The DGT responds that if the subsidiary does not bear the economic risk of the activity but the parent company does, it is not an independent tax liable entity, and costs must be borne by the parent.
Cuestión planteada Si dichas cuotas soportadas del Impuesto sobre el Valor Añadido por la consultante pueden ser deducidas y, en su caso, procedimiento para ello.
Si una sucursal no asume el riesgo económico de su actividad, sino que este recae en la matriz, no constituye un empresario o profesional independiente a efectos del IVA. En ese caso, los servicios prestados por la sucursal a la matriz quedan fuera del ámbito de aplicación del impuesto. Por tanto, las cuotas de IVA soportadas por la sucursal deben considerarse soportadas por la matriz, quien deberá solicitar su devolución mediante el procedimiento previsto para empresarios no establecidos en el territorio (artículo 119 de la Ley 37/1992).
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