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A company inquired whether a French company performing an installation for more than 12 months is a taxable person for VAT in Spain. The DGT responds that a permanent establishment does exist and that invoices and deductions incorrectly applied must be rectified.
Question posed: Taxable person established for works with a duration exceeding twelve months. Rectification of invoices and, where applicable, deduction of the VAT charged therein.
Construction, installation, or assembly works with a duration exceeding 12 months are considered a permanent establishment from the commencement of the works. The foreign entity must charge VAT to the recipient through adjusted invoices. If the entity did not charge the tax, it must rectify the uncharged amounts provided that four years have not elapsed. The client must rectify both the output tax and the input tax resulting from the incorrect application of the reverse charge mechanism.
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