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An electric power company has requested clarification on whether its electricity supplies to entrepreneurs not established in Spain are subject to VAT. The DGT ruled that if the recipients are resellers without a registered office, permanent establishment, or domicile in Spanish territory, the supplies are not considered to have taken place in Spain and are therefore not subject to the tax.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las referidas entregas de energía eléctrica que va a realizar la consultante a los empresarios no establecidos en el territorio de aplicación del Impuesto.
Las entregas de electricidad a un empresario o profesional revendedor se entienden realizadas en el territorio de aplicación del Impuesto cuando este tenga su sede, establecimiento permanente o domicilio en dicho territorio. Si el adquirente es un revendedor que no tiene sede, establecimiento permanente o domicilio en el territorio de aplicación del Impuesto, las entregas de energía eléctrica no se entenderán efectuadas en dicho territorio y no estarán sujetas al IVA.
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