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An architect residing in the Canary Islands has requested clarification on whether she must register for VAT for work carried out in mainland Spain. The Directorate General for Taxes (DGT) indicates that if the services relate to real estate located in mainland Spain, they will be subject to VAT and registration will be required.
Cuestión planteada Obligación de darse de alta como sujeto pasivo del Impuesto sobre el Valor Añadido para las facturas que emita en territorio peninsular, así como tipo impositivo aplicable en las mismas.
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