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V2554-18 19 September 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · volumen de operaciones

Operations of permanent establishments outside the VAT scope are excluded from the calculation of turnover

A company based in the Canary Islands with an establishment in the Balearic Islands has requested clarification on how to calculate its turnover to determine whether it is required to file monthly returns and use the Immediate Supply of Information (SII) system. The DGT has ruled that operations carried out by permanent establishments outside the scope of the tax are not included in this calculation.

The question raised

Determination of the volume of operations of the consulting company and the monthly or quarterly declaration-settlement period for the operations.

The DGT's ruling

Operations carried out through permanent establishments located outside the territory to which the tax applies shall not be taken into account for the calculation of the volume of operations under Article 121 of the VAT Law. Therefore, if the volume of operations of the permanent establishment within the territory to which the tax applies does not exceed 6,010,121.04 euros, the taxable person shall have a quarterly settlement period and shall not be required to use the SII.

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