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An electric power producer in the Canary Islands has requested clarification on whether their activity is subject to VAT and if they can deduct VAT incurred on the mainland. The DGT clarifies that taxability depends on the location of the purchaser or the place of consumption, and that the refund of input VAT is subject to compliance with the requirements of Article 119 of the VAT Act.
Cuestión planteada Si la actividad realizada está sujeta al Impuesto sobre el Valor Añadido y si puede deducir las cuotas del Impuesto sobre el Valor Añadido soportadas en el territorio de aplicación de dicho impuesto.
Las entregas de electricidad están sujetas a IVA cuando el destinatario sea un empresario o profesional revendedor con sede o establecimiento en el territorio de aplicación del impuesto, o cuando el adquirente realice el uso o consumo efectivo en dicho territorio (medido por el contador). Si el consultante realiza operaciones en territorio de aplicación donde asuma la condición de sujeto pasivo, no podrá usar el procedimiento de devolución del artículo 119 de la Ley 37/1992.
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