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- Operations carried out from permanent establishments in the Canary Islands subject to VAT (by application of location rules):
This situation occurs when a permanent establishment in the Canary Islands carries out operations in the Peninsula (Subject to VAT), so that in SII IGIC it must be declared as Not Subject with regime 08 and in SII IVA the operation must be declared with the regime and % of VAT that applies.
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- Transactions carried out from permanent establishments in the Peninsula/Balearic Islands subject to IGIC (through the application of location rules) without inverting the condition of taxable person in the recipient of the transaction:
This casuistica is similar to the previous one. Only part of having the permanent establishment in Peninsula but is subject to IGIC. So you must inform both agencies of the same invoice.
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