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Un particular residente en las Islas Canarias pregunta si los servicios de gestión discrecional de carteras contratados con una entidad en territorio de aplicación del IVA están sujetos a este impuesto. La DGT responde que, al ser el destinatario un particular con residencia en Canarias, la prestación se entiende realizada en territorio español y debe tributar al tipo general.
The tax team reviews your specific situation.
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