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A electricity distributor with an EP in the Canary Islands raises the question of whether its distribution activities from that region are subject to VAT. The DGT examines the location rules: electricity supply as delivery of goods is governed by Article 68 LIVA (effective consumption or reseller in TAI); distribution services or access to the network as service provision are governed by Articles 69 and 70 LIVA, with the particularity of Article 69.2.k. excluding the TAI for such services when the recipient is not a business and is outside the Community, except where the recipient is resident in the Canary Islands, Ceuta or Melilla. The DGT distinguishes between distribution provided independently or jointly with supply, applying the CJEU's doctrine of a single operation when both are inseparable.
The ruling clarifies VAT location rules for electricity distribution from an EP in the Canary Islands, distinguishing between goods supply and service provision based on recipient status, with specific exemptions for non-business recipients outside the Community, reinforcing the principle of a single operation when services and supply are inseparable.
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