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V2073-22 ·28 September 2022 ·consulta-vinculante Medium impact
Tax

Taxation of services from Canary Islands companies depends on service nature and recipient's business status

A public sector foundation has requested clarification regarding VAT taxation on services contracted from companies based in the Canary Islands. The DGT explains that, as a general rule, the transaction is taxed in the foundation's territory, unless the services are linked to real estate in the Canary Islands or specific rules apply.

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2022-09-28PublishedPublished 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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