Skip to content
V3177-16 ·7 July 2016 ·consulta-vinculante Medium impact
Tax

Pavement reconstruction works in the Canary Islands are not subject to VAT in mainland Spain

A company sought clarification on whether the reconstruction of a street in the Canary Islands by a mainland company was subject to VAT. The DGT ruled that, as these are services related to real estate, they are located where the property is situated, namely in the Canary Islands, which is not part of the VAT territory.

In 5 key points

Lifecycle

2016-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact