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V1921-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

Construction works on real estate located in the Canary Islands are not subject to state VAT

A construction company asks whether the execution of a work for a client in the Canary Islands is subject to VAT. The DGT responds that, as these are services related to real estate located in the Canary Islands, the operation is not subject to state VAT.

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2023-07-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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