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A company based in the Canary Islands that stores vehicles in a rented premises in Seville seeks a ruling on the VAT liability of its operations. The DGT indicates that if the warehouse constitutes a permanent establishment, sales within the territory subject to the tax are liable for VAT.
Question posed: Whether the operations carried out are subject to Value Added Tax.
If a company holds a warehouse as a lessee and operates it with technical and human resources, it will have a permanent establishment. The acquisition of vehicles from Germany will be intra-Community acquisitions subject to tax. Deliveries of goods within the territory of application of the tax shall be subject to and not exempt from tax, whereas deliveries to the Canary Islands, Ceuta, or Melilla may be exempt as exports if the legal requirements are met.
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