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A Spanish company inquires whether the provision of technical reports for a client in the Canary Islands is subject to VAT. The DGT responds that the transaction is not carried out within the territory of application of the tax.
Question raised: Taxation under Value Added Tax regarding the aforementioned provision of services.
The provision of services is understood to be carried out within the territory of application of VAT when the recipient is an entrepreneur or professional with the registered office of their activity in said territory. Given that the Canary Islands do not form part of the territory of application of VAT, services provided to an entrepreneur established there are not subject to the tax. The DGT is not competent to rule on the Canary Islands General Indirect Tax (IGIC).
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