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A Canarian company sells vehicles to a company in mainland Spain. The DGT analyses whether the transaction is subject to VAT and who the taxable person should be, depending on the location of the goods and the existence of a permanent establishment.
Cuestión planteada Impuesto sobre el Valor Añadido que debe liquidarse como consecuencia de la operación.
Si los vehículos se encuentran en la península y se ponen a disposición del cliente allí, la operación está sujeta a IVA. Si la empresa canaria tiene un establecimiento permanente en la península, será el sujeto pasivo; si no lo tiene, la empresa española adquirente será sujeto pasivo por inversión del sujeto. Si los vehículos se envían desde Canarias, se producirá una importación y el sujeto pasivo será el importador.
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