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V2671-18 2 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeto pasivo

Canarian entrepreneur may register for VAT and intra-Community operator registry

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.

The question raised

Whether, being established solely in the Canary Islands and not within the territorial scope of the tax, one may be registered as a trader or professional for Value Added Tax purposes as well as in the intra-Community operator register.

The DGT's ruling

The consultant is a taxable person for VAT purposes when making supplies of goods to final consumers within the territorial scope of the tax and when making intra-Community acquisitions. Therefore, they are obliged to request a tax identification number and comply with invoicing and periodic return obligations. Furthermore, they may and must register in the intra-Community operator register for their transactions with other Member States.

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