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A UK company asks whether inventory movements between its head office and its Spain branch are VAT liable. The DGT responds that since the branch is not an independent entity assuming economic risk, the transactions between the two are internal flows exempt from VAT.
Cuestión planteada Si las operaciones entre la casa central y la sucursal están sujetas al Impuesto sobre el Valor Añadido.
La sede y la sucursal constituyen un único sujeto pasivo si la sucursal no asume el riesgo económico de su actividad, lo que convierte las prestaciones entre ellas en flujos internos no imponibles. No obstante, el traslado de bienes desde otros Estados miembros al territorio español se asimila a una adquisición intracomunitaria de bienes. En este caso, la sucursal actuará como sujeto pasivo de dicha adquisición al contar con medios para intervenir en la operación.
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