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V2140-19 ·13 August 2019 ·consulta-vinculante Medium impact
Tax

The client is the taxable person for VAT on IT services provided by a company in the Canary Islands

A company based in the Canary Islands provides IT consultancy services to a client on the Spanish mainland. The DGT determines that the transaction is subject to VAT via the reverse charge mechanism and that the services provided by subcontracted IT specialists are not subject to Spanish VAT.

In 6 key points

Lifecycle

2019-08-13PublishedPublished 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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