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V3732-16 ·7 September 2016 ·consulta-vinculante Medium impact
Tax

Web design and digital signage services provided to a business in the Canary Islands are not subject to VAT

A company providing web design and digital signage services to a client in the Canary Islands has sought clarification on whether these services are subject to VAT. The DGT has determined that, as these are services provided electronically to a taxable person established outside the territory to which the tax applies, they are not subject to VAT.

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2016-09-07PublishedPublished 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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