Skip to content
V0963-25 ·5 June 2025 ·consulta-vinculante Low impact
Tax

VAT treatment on the supply of goods from suppliers in the territory of application to a consultant in the Canary Islands

A Canary Islands distributor aims to supply products directly from peninsula or EU suppliers to a peninsula customer. DGT determines that these operations are subject to VAT, with the customer acting as the passive investor.

In 6 key points

How it affects those involved

The customer is deemed the passive investor for VAT purposes, affecting tax liability and compliance in cross-border supply chains.

Lifecycle

2025-06-05PublishedPublished 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