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A wholesale agency inquires about the location and invoicing of services provided by wholesale companies in the Canary Islands. The DGT clarifies that if wholesale companies apply the special regime, the services are considered delivered in the Canary Islands and are not subject to national VAT.
Cuestión planteada Lugar de realización de los servicios prestados por las mayoristas cuando estas renuncian a la aplicación del régimen especial de agencias de viajes y, en su caso, obligación de la agencia mayorista de tener un establecimiento permanente en el territorio de aplicación del Impuesto sobre el Valor Añadido para poder emitir facturas con repercusión del mismo. Posibilidad de aplicar la Disposición adicional cuarta en estos casos, así como cuando la agencia mayorista esté establecida en el territorio de aplicación del Impuesto.
Bajo el régimen especial de agencias de viajes, la prestación se entiende realizada en el lugar donde la agencia tenga su sede o establecimiento permanente. Si la mayorista está en Canarias, el servicio se considera prestado allí y no está sujeto al IVA, sino al IGIC. Solo se entenderán prestados en el territorio de aplicación del IVA si la mayorista tiene un establecimiento permanente en dicho territorio. En caso de aplicar el régimen general, la localización dependerá de las reglas de los artículos 69 y 70 de la Ley 37/1992.
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