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A professional consulted the IAE headings regarding remote IT support services and the application of VAT in the Canary Islands. The DGT determined that it constitutes a professional activity and that VAT taxation depends on whether the client is a business or an individual.
This ruling clarifies the tax treatment for remote IT services, distinguishing between professional activities and the specific VAT rules applicable to electronically supplied services depending on the client's status.
The tax team reviews your specific situation.
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