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A company has requested clarification on whether the acquisition of fishing rights from a Canary Islands vessel is subject to VAT and who the taxable person is. The DGT ruled that the transaction is subject to VAT if the fishing zone is within national territory and that the taxable person is the Canary Islands office, provided it acts as a permanent establishment.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido así como aplicación de la regla de inversión del sujeto pasivo.
La transmisión de derechos de pesca para ejercer la actividad en una zona geográfica delimitada se considera un servicio vinculado a un bien inmueble. Estará sujeta a IVA si la zona geográfica se sitúa en el territorio de aplicación del impuesto. En este caso, la oficina de la entidad canaria en territorio nacional es el sujeto pasivo si constituye un establecimiento permanente con medios humanos y técnicos que interviene en la transmisión.
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