Skip to content
V1680-18 ·13 June 2018 ·consulta-vinculante Medium impact
Tax

Deliveries of goods destined for the Canary Islands are subject to and exempt from VAT if export requirements are met

A company inquired whether the sale of cosmetic products to a client in the Canary Islands, through a financial entity, was exempt from VAT as an export. The DGT responds that the transaction is subject to the tax but may be exempt if the conditions for exit from the Community are met.

In 6 key points

Lifecycle

2018-06-13PublishedPublished 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