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V2012-15 ·26 June 2015 ·consulta-vinculante Medium impact
Tax

Mortgage cancellation agency services for real estate in the Canary Islands are not subject to VAT

An agency inquired whether its services for managing mortgage cancellation deeds for real estate in the Canary Islands were subject to VAT or IGIC. The DGT determines that, as these are services related to real estate, they are located where the property is situated, thus falling outside the scope of VAT.

In 6 key points

Lifecycle

2015-06-26PublishedPublished 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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