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V2898-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

Location of wholesale agencies' services in Canary Islands and their VAT status

A wholesale agency inquires about the location and invoicing of services provided by wholesale companies in the Canary Islands. The DGT clarifies that if wholesale companies apply the special regime, the services are considered delivered in the Canary Islands and are not subject to national VAT.

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2021-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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