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V2692-23 ·3 October 2023 ·consulta-vinculante Medium impact
Tax

Educational and electronic services provided in the Canary Islands to recipients in the Canary Islands are not subject to VAT

A Canary Islands company has requested clarification regarding the place of supply for its vocational training services, which are provided in person, online, and to public entities. The DGT has ruled that, as both the provider and the recipients are located in the Canary Islands, VAT does not apply according to the rules of location.

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Lifecycle

2023-10-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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