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A professional based in the Canary Islands selling spare parts online inquired whether they could register for VAT and the intra-Community operator registry without having an establishment on mainland Spain. The DGT ruled that, by carrying out taxable transactions and intra-Community acquisitions, the professional is a taxable person and must apply for a Tax Identification Number (NIF) and the corresponding registration.
Cuestión planteada Si estando únicamente establecido en las Islas Canarias y no en el territorio de aplicación del impuesto puede estar dado de alta como empresario o profesional a los efectos del Impuesto sobre el Valor Añadido así como en el registro de operadores intracomunitarios.
El consultante es sujeto pasivo del IVA al realizar entregas de bienes a consumidores finales en el territorio de aplicación del impuesto y adquisiciones intracomunitarias. Por tanto, está obligado a solicitar el número de identificación fiscal y cumplir con las obligaciones de facturación y declaraciones periódicas. Asimismo, puede y debe inscribirse en el registro de operadores intracomunitarios para sus operaciones con otros Estados miembros.
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