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V2338-24 ·11 November 2024 ·consulta-vinculante Medium impact
Tax

VAT liability for digital services provided from the Canary Islands depends on the existence of a permanent establishment

A company providing digital services (web design, social media management, etc.) from the Canary Islands has requested a ruling on its VAT and IGIC taxation. The DGT has determined that the application of the reverse charge mechanism depends on whether the activity is carried out through a permanent establishment or a subsidiary.

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Lifecycle

2024-11-11PublishedPublished 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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