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A branch of a UK entity has requested a ruling on whether services provided by its parent company are subject to VAT. The Directorate General for Taxes (DGT) has ruled that if the branch does not bear the economic risk of its activity, but rather the parent company does, there is no relationship between two independent taxable persons and, therefore, no taxable supply exists.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de tales servicios.
Si la sucursal no asume personalmente los riesgos económicos derivados de su actividad, sino que estos son asumidos íntegramente por la matriz, la sucursal no es un sujeto pasivo distinto de su matriz a efectos del IVA. Al no existir dos empresarios o profesionales independientes con una relación jurídica de prestaciones recíprocas, las operaciones entre ambos no están sujetas al impuesto. En caso de que la sucursal sí fuera un sujeto pasivo independiente, los servicios estarían sujetos según las reglas de localización de la Ley 37/1992.
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