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A jewellery company has requested a ruling regarding its VAT liability and its classification under the Business Activity Tax (IAE) due to its operations in the Canary Islands and department stores. The DGT has determined that deliveries in the Canary Islands are not subject to VAT and that, based on the described operations, the company must be taxed under the IAE as a wholesaler and for personnel supply services.
The tax team reviews your specific situation.
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