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V1315-18 ·21 May 2018 ·consulta-vinculante Medium impact
FISCAL

Furniture deliveries to a hotel in Canary Islands exempt from VAT

A Canary-based company asks whether the supply of furniture for a hotel is subject to VAT. The DGT states that if the delivery takes place in the Canary Islands, the transaction is not subject to VAT as it occurs outside the VAT territory.

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2018-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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