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A professional in Canary Islands asks whether they need to register under the general VAT regime and declare their services to an Italian company as exempt. The DGT states that, based on the information, the service is not considered rendered in the territory subject to VAT.
Cuestión planteada Pretende conocer si debe estar dado de alta en el régimen general del Impuesto sobre el Valor Añadido y declarar este tipo de operaciones como no sujetas por reglas de localización.
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