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A Temporary Joint Venture based in the Canary Islands has requested clarification on whether it should be considered a taxable person for VAT purposes or if the reverse charge mechanism applies. The Directorate General for Taxes (DGT) has ruled that, as the entity possesses human and technical resources with a permanent presence on the mainland, it maintains a permanent establishment and must be taxed as a taxable person.
Cuestión planteada Si la consultante cuenta en el territorio de aplicación del impuesto con un establecimiento permanente correspondiéndole por tanto la condición de sujeto pasivo en las operaciones que realice o si, en caso contrario, corresponde al destinatario del servicio la condición de sujeto pasivo del impuesto, por aplicación de la regla de inversión del sujeto pasivo.
Para que exista establecimiento permanente es necesario contar con una estructura con medios humanos y técnicos adecuados y un grado suficiente de permanencia. Si el establecimiento interviene directamente en la prestación del servicio, el prestador tiene la condición de sujeto pasivo. En este caso, la disponibilidad de profesionales y un lugar físico en territorio peninsular para el servicio de ayuda telefónica permite considerar la existencia de dicho establecimiento.
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