Skip to content
V0584-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

Deliveries of goods for installation and assembly in the Canary Islands are exempt from VAT

A consortium queries the VAT treatment for supply, installation and assembly of a system in Gran Canaria. The DGT determines that, as the goods are immovable in that territory, the operation is not considered carried out in the VAT application territory.

In 6 key points

Lifecycle

2025-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact