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V3212-19 ·22 November 2019 ·consulta-vinculante Medium impact
Tax

Redeemable vouchers in the Canary Islands are considered multi-purpose; transfer may be taxed as distribution or mediation services

A company markets vouchers redeemable in both mainland Spain and the Canary Islands. The DGT rules that, as the specific tax treatment (VAT or IGIC) cannot be determined with certainty at the time of issuance, these vouchers are classified as multi-purpose.

In 6 key points

Lifecycle

2019-11-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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