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A company providing digital services (web design, social media management, etc.) from the Canary Islands has requested a ruling on its VAT and IGIC taxation. The DGT has determined that the application of the reverse charge mechanism depends on whether the activity is carried out through a permanent establishment or a subsidiary.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido y el Impuesto General Indirecto Canario de los servicios descritos.
Los servicios digitales prestados a empresarios o profesionales en el territorio de aplicación del IVA estarán sujetos al impuesto si el destinatario tiene su sede o establecimiento permanente en dicho territorio. Si la consultante opera mediante un establecimiento permanente en Canarias, será sujeto pasivo y deberá repercutir el IVA. Si opera a través de una filial que no constituye un establecimiento permanente, se aplicará la inversión del sujeto pasivo. En ambos casos, el tipo impositivo general es del 21%.
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