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A German subsidiary in Spain asks whether it must issue invoices using its Spanish VAT number for goods transported directly from Germany. The DGT responds that these operations are intracommunity acquisitions for customers and not deliveries subject to Spanish VAT.
Cuestión planteada Condición de establecimiento permanente de la sucursal a efectos del Impuesto sobre el Valor Añadido y si es correcto que en las operaciones en las que los bienes son trasportados directamente desde las instalaciones de la casa central en Alemania a las instalaciones de los clientes en el territorio de aplicación del impuesto se expida factura en la que se consigne el número de identificación fiscal de la sucursal en España de la entidad alemana.
Las entregas de bienes que se transportan desde Alemania hacia España no están sujetas al IVA español porque el lugar de la operación no es el territorio de aplicación del impuesto. En estos casos, los clientes realizan una adquisición intracomunitaria de bienes. Por tanto, la entidad alemana no debe aplicar las reglas de facturación españolas para entregas interiores, sino la normativa alemana. Solo en las entregas interiores (bienes ya situados en España) la sucursal debe facturar siguiendo el Reglamento de facturación español.
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