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A company has requested a ruling regarding the taxation of renovation, management, and property direction services in the Canary Islands. The DGT has ruled that these operations are not subject to VAT as they are not carried out within the territory to which the tax applies.
Cuestión planteada Tributación de las citadas operaciones a efectos del Impuesto sobre el Valor Añadido.
Los servicios relacionados con bienes inmuebles se consideran realizados en el lugar donde estos radiquen. Dado que los inmuebles se encuentran en las Islas Canarias, y estas se excluyen del territorio español de aplicación del IVA, las prestaciones de servicios de reforma y gestión no están sujetas al impuesto. Para cuestiones relativas al Impuesto General Indirecto Canario, la competencia es de la Comunidad Autónoma de Canarias.
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