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A freight forwarding company has requested a ruling regarding the taxation of transport services provided by a German supplier destined for the Balearic Islands and the Canary Islands, and their inclusion in Form 349. The DGT has determined that services to the Balearic Islands are subject to the reverse charge mechanism and must be reported in a summary statement, whereas services to the Canary Islands may be exempt and do not require Form 349.
Cuestión planteada Tributación de las operaciones prestadas por el proveedor alemán a la consultante, así como obligación por esta última de reflejar dichas operaciones en la declaración recapitulativa de operaciones intracomunitarias.
Los servicios de transporte con destino a Baleares se consideran realizados en el territorio de aplicación del Impuesto por ser la sede del destinatario, aplicándose la inversión del sujeto pasivo. Estos servicios constituyen adquisiciones intracomunitarias de servicios y deben incluirse en la declaración recapitulativa (modelo 349). Los servicios con destino a Canarias no se consideran adquisiciones intracomunitarias de servicios y no deben incluirse en dicho modelo. Los servicios de transporte prestados a un transitario que actúa en nombre propio y por cuenta del exportador están exentos si concurren los requisitos de exportación.
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