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A company based in the Canary Islands has enquired whether it must register as an intra-Community operator and obtain an EORI number to purchase goods in the Czech Republic and Germany and subsequently sell them in Italy. The Directorate-General for Taxes (DGT) has ruled that both registrations must be requested from the State Tax Administration Agency and that these operations do not trigger a taxable event in Spain.
Cuestión planteada Si como consecuencia de la realización de las operaciones anteriores debe la consultante darse de alta en el registro de operadores intracomunitarios así como obtener un número EORI de operador económico y Administración tributaria ante la que debe instar dicha inscripción.
Los operadores económicos que realicen actividades aduaneras en la Unión deben obtener un número EORI ante las autoridades aduaneras de su Estado miembro. Asimismo, para realizar operaciones comerciales de intercambio de bienes o servicios con otros Estados miembros, deben darse de alta en el censo de operadores intracomunitarios (ROI). En este caso, ambas solicitudes deben realizarse ante la Agencia Estatal de Administración Tributaria. La operativa descrita no produce hecho imponible por el que el IVA se devengue en el territorio de aplicación del impuesto español.
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