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V2819-23 ·17 October 2023 ·consulta-vinculante Medium impact
Tax

A company based in the Canary Islands may request a refund of the input VAT incurred on the lease of a workspace if it does not have a permanent establishment on the mainland

A television company established in the Canary Islands asks how to recover the VAT from a contract for the lease and services of a workspace for an employee on the mainland. The DGT determines that, as it does not have a permanent establishment in the territory to which the tax applies, it may request a refund through the procedure for non-established persons.

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2023-10-17PublishedPublished 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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