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A ZEC entity asks whether its tourism intermediation on its own behalf can count for the special tax rate if the destination is outside the islands. The DGT responds that yes, provided materials or human resources and information technologies are used in the ZEC.
Cuestión planteada 1º. Si la intermediación en nombre propio en la provisión de servicios turísticos realizada por una entidad establecida en Canarias inscrita en el Registro Oficial de la Zona Especial Canaria, cuando el destino turístico está fuera de Canaria, puede considerarse como operación realizada material y efectivamente en el ámbito geográfico de la Zona Especial Canaria, en la medida en que los servicios de intermediación son prestados con los medios materiales y humanos radicados o adscritos al ámbito de la Zona Especial Canaria mediante el uso de las tecnologías de la información y las telecomunicaciones, de conformidad con el artículo 44 de la Ley 19/1994, de 6 de julio, de modificación del Régimen Económico y Fiscal de Canarias y el artículo 50 del Real Decreto 1758/2007, de 28 de diciembre, por el que se aprueba el Reglamento de desarrollo de la Ley 19/1994.
La actividad de intermediación computará con signo positivo para determinar la base imponible de la ZEC si se cumplen tres requisitos: uso de tecnologías de la información y telecomunicaciones, empleo de medios materiales o humanos situados o adscritos a la entidad en la ZEC, y que no implique la manipulación de mercancías en el ámbito geográfico de la ZEC. Esto es aplicable independientemente de que el destino turístico se encuentre fuera de territorio canario.
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