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An airline based in the Canary Islands establishing a fixed base in the VAT territory (TAI) with staff, offices and aircraft asks whether it has a permanent establishment (PE) in the TAI and how to recover VAT incurred. The DGT concludes that the fixed base constitutes a permanent establishment, that this PE is involved in air transport services using attached aircraft, and that it must be registered as a VAT liable party in the TAI.
Question posed: Whether it should be considered that the taxpayer has a permanent establishment in the territory of application of the Tax that intervenes in the provision of transport services for the purposes of Value Added Tax. Procedure for requesting the deduction or, where applicable, the refund of the Tax amounts incurred by the taxpayer in the territory of application of the Tax.
For a permanent establishment to exist, there must be an adequate structure of human and technical resources with a sufficient degree of permanence and autonomy. If the fixed base uses resources for operations inherent to transport, such as assigned aircraft, it intervenes in the provision of the service. In this case, the base meets the requirements to be considered a permanent establishment that intervenes in the provision of transport services. The deduction or refund of VAT incurred by said establishment shall be carried out according to the tax regime for taxable persons established in Law 37/1992.
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