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V2671-18 ·2 October 2018 ·consulta-vinculante Medium impact
Tax

Canarian entrepreneur may register for VAT and intra-Community operator registry

A professional based in the Canary Islands selling spare parts online inquired whether they could register for VAT and the intra-Community operator registry without having an establishment on mainland Spain. The DGT ruled that, by carrying out taxable transactions and intra-Community acquisitions, the professional is a taxable person and must apply for a Tax Identification Number (NIF) and the corresponding registration.

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Lifecycle

2018-10-02PublishedPublished 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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