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A vehicle tracking services company has requested clarification on whether the installation of devices carried out in the Canary Islands by a mainland entrepreneur with a permanent establishment there is subject to VAT, and whether the reverse charge mechanism applies. The DGT has ruled that the transaction is located within the territory where the tax applies and the reverse charge mechanism is not applicable.
Cuestión planteada Si los servicios recibidos por la consultante están sujetos al Impuesto sobre el Valor Añadido.
Los servicios de instalación se localizan en el territorio de aplicación del IVA según el artículo 69.Uno.1º de la Ley 37/1992, al ser el destinatario un empresario con sede en dicho territorio. No procede la inversión del sujeto pasivo porque el prestador, aunque actúe mediante un establecimiento permanente en Canarias, tiene su sede de actividad económica en el territorio de aplicación del impuesto. Por tanto, el prestador es el sujeto pasivo de la operación.
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