In this transaction, you configure where the company code has the permanent establishment.
Transaction: /EDGE/SII_CA_005 - Permanent Establishments per Company Code
View in B+ SII:
| Important: Only the companies that one way or another are going to be sent to the Canary Islands at some time will be taken into account in this table. Either part of their invoices, all or the same to both agencies (SII IVA and SII IGIC). |
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There are 5 different casuistries:
- Permanent establishment in Peninsula subject to VAT:
Current behaviour of B+ SII. The companies that apply to the SII IVA that are currently configured in product, will not have to be configured in this table.
- Permanent establishment in the Canary Islands subject to IGIC:
This casuistica will mean that the company integrates taxes in IGIC, reason why the parameterization will have to be the following one:
- Permanent establishment in both the Peninsula and the Canary Islands:
This casuistry occurs when a company applies to both agencies for having permanent establishments in both places. It is therefore necessary to configure the company with both parameters (PENINSULA and CANARIAS).
Example: A company established in Peninsula obliged to SII IVA and SII IGIC has stores both in Peninsula and in Canary Islands.
The stores that have in the Canary Islands will have to declare the invoices in IGIC and the stores that have in Peninsula have to declare their invoices in VAT.
- 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.
For this case B+ SII will generate 2 eDocument per invoice, this way information will not be duplicated in the accounting and each one will be generated with its structure and configuration.
It is parameterized in the following way:
Only the permanent establishment of the casuistry is configured, for this case it is the Canary Islands. An additional table configures the IGIC/IVA indicators that must generate double eDocument (See VAT Indicators for the AEAT and for the Canary Islands).
- 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.
For this case B+ SII will generate 2 eDocument per invoice, this way information will not be duplicated in the accounting and each one will be generated with its structure and configuration.
It is parameterized in the following way:
Only the permanent establishment of the casuistry is configured, for this case it is the Peninsula. An additional table configures the IGIC/IVA indicators that must generate double eDocument (See VAT Indicators for the AEAT and for the Canary Islands).
Example: A law firm located in the Iberian Peninsula with a volume of operations that requires it to pay both SII IVA and SII IGIC, provides its services to a client in the Canary Islands.
This operation is carried out from one of the offices in the Peninsula but the service is provided in the Canary Islands, so you must inform the SII IVA of the completion of the operation and must inform the SII IGIC of the same.